Taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof cannot be ascertained at the time... The American and English Encyclopedia of Law - Page 474edited by - 1894Full view - About this book
| Indiana - 1921 - 1060 pages
...transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event...provided," shall accrue and become due and payable when the beneficiary shall come into actual possession or enjoyment thereof. Foreign Executor. SEC. 4. That... | |
| 1915 - 1242 pages
...subsequent clause it is provided that taxes upon the transfer of certain estates in expectancy dependent — "upon the happening of any contingency or future event...the transfer as herein provided, shall accrue and Iccome due and payable when the * * * persons * * » beneiicially entitled thereto shall come Into... | |
| 1915 - 1282 pages
...taxes upon the transfer of any estate, property, or Interest, conditioned, dependent, or deteriuinable upon the happening of any contingency or future event, by reason of which the fair market value cannot he ascertained nt the time of the transfer, shall ace-rue and hecome payable when the beneficiaries... | |
| Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event...come into actual possession or enjoyment thereof. § 4. Discount, interest and penalty. — If such tax is paid within six months from the accruing thereof,... | |
| New York (State). Courts - 1914 - 822 pages
...transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event,...come into actual possession or enjoyment thereof." In accordance with the definition of the County Court, Nassau County, February, 1914. [Vol. 84. word... | |
| Michigan - 1893 - 642 pages
...transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof can not be ascertained at the time of the transfer as herein provided, shall accrue and become due... | |
| New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1901 - 942 pages
...shall accrue and become due and payable Surrogate's Court, New York County, April, 1901. [Vol. 34. when the persons or corporations beneficially entitled...come into actual possession or enjoyment thereof." The report of the appraiser and the order made thereon are affirmed, and the remainder interests, after... | |
| Benjamin Franklin Dos Passos - 1895 - 738 pages
...first became ascertainable; 785 that taxes upon any estate or interest dependent or determinable upon any contingency or future event, by reason of which...cannot be ascertained at the time of the transfer, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto... | |
| New York (State), Robert Cushing Cumming - 1896 - 352 pages
...happening of any contingency or future event by reason cf which the fair market value thereof can not be ascertained at the time of the transfer as herein...come into actual possession or enjoyment thereof. § '1. Discount, interest and penalty. — If such tax is paid within six months from the accruing... | |
| Robert Cushing Cumming - 1896 - 622 pages
...transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof can not be ascertained at the time of the transfer as herein provided shall accrue and become due and... | |
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