Laws Relating to Inheritance Taxes, Gift Taxes and Escheats, 1945State printing plant, 1945 - 68 pages |
Common terms and phrases
addition administrator agent allowed amount in excess apply appointment appraisers assessed become beneficiary bequest bond calendar cent charged child claim Class collected computed consideration corporation court death debts deceased decedent deducted deficiency demand deposit descendant determined devises donor duty effect equal estate tax executor exemption expenses fact federal filed fixed gift tax heirs held husband income inheritance tax institution interest issue jurisdiction laws legacy less liability lien limited months notice officer organization or association organized or existing otherwise paid passing payable payment period person possession prior proceeding proceeds records relation religious remainder resident respect Section spouse Stat statute superior court supervisor tax and escheat tax commission tax imposed taxable territory thereof thereto tion transfer trust Wash Washington wife