 When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act.  The New York Supplement - Page 1751895Full view - About this book
 | Kentucky - 1916 - 804 pages
...excess of the exemptions hereinafter granted and at the rates hereinafter prescribed. Such tax shall be imposed when any such person or corporation becomes...by any such transfer whether made before or after passage of this act, provided that property or estates which have vested in such persons or corporations... | |
 | Illinois. Supreme Court - 1915 - 718 pages
...ground. The court 'below held that the language of the third clause of section I of the statute, that such tax shall also be imposed when any such person...entitled in possession or expectancy to any property or income therefrom by any such transfer, "whether made before or after the passage of this act," expressly... | |
 | 1901 - 1172 pages
...Subdivision 4, § 220, of the tax act (amended by chapter 284, Laws 1S07) directs that the tax shall be imposed "when any such person or corporation becomes...transfer, whether made before or after the passage of this act." Section 222 of the same law provides that all taxes shall be due and payable at the time of the... | |
 | 1915 - 1128 pages
...explicit language of the statute, which provided, as does our statute, that such tax shall also bo imposed when any such person or corporation becomes..."whether made before or after the passage of this act" The special term had held that the tax law did not operate retrospectively and subject to taxation... | |
 | 1887 - 988 pages
...corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property or the income thereof, other than to or for the use of father, mother, husband, wife, children, brother and sister and lineal... | |
 | 1915 - 1382 pages
...or in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectancy, to any property or the income thereof, other than to or for tliŤ use of the father, mother, husband, wife, legally jidopted children, or... | |
 | Isaac Grant Thompson - 1887 - 1104 pages
...corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property, or the income thereof, other than to or for the use of the father, mother, husband, wife, children, brother and sister, lineal... | |
 | 1887 - 542 pages
...corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property or the income thereof, other than to or for the nse of father, mother, husband, wife, children, brother and sister and lineal... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectancy to any property or the income thereof, other than to or for societies, corporations and institutions now exempted by law from taxation, or... | |
 | Michigan - 1893 - 642 pages
...grantor, vendor, or donor, or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except... | |
| |
