A Treatise on the Law of Inheritance Taxation: With Practice and FormsM. Bender, 1917 - 836 pages |
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Page ix
... exempt must be included and valued .. PAGE 2 3 11 13 14 14 14 c . Construction of contracts ..... 15 d . Personalty ... Exemptions 3. Retroactive or prospective ..... 4. Notice and a hearing essential . 5. Copied or adopted statutes .. 6 ...
... exempt must be included and valued .. PAGE 2 3 11 13 14 14 14 c . Construction of contracts ..... 15 d . Personalty ... Exemptions 3. Retroactive or prospective ..... 4. Notice and a hearing essential . 5. Copied or adopted statutes .. 6 ...
Page xii
... Exemptions to charities , etc .. 153 155 156 h . Construction as affected by statute .. 156 158 158 159 165 166 statute a . Charter powers the test ..... b . Purposes must be brought within the language of the · c . Bequests held exempt ...
... Exemptions to charities , etc .. 153 155 156 h . Construction as affected by statute .. 156 158 158 159 165 166 statute a . Charter powers the test ..... b . Purposes must be brought within the language of the · c . Bequests held exempt ...
Page 1
... Exempt Must be Included and Valued . c . Construction of Contracts . d . Personalty of Resident Taxed though in ... Exemptions . 3. Retroactive or Prospective . 4. Notice and a Hearing Essential . 5. Copied or Adopted Statutes . 6 ...
... Exempt Must be Included and Valued . c . Construction of Contracts . d . Personalty of Resident Taxed though in ... Exemptions . 3. Retroactive or Prospective . 4. Notice and a Hearing Essential . 5. Copied or Adopted Statutes . 6 ...
Page 34
... Exemptions . The general rule is that exemptions should be strictly con- strued against the exemption and in favor of the tax . Re Bull , 153 Cal . 715 ; 96 Pac . 366 . State v . N. Y. Meeting of Friends , 61 N. J. Eq . 620 ; 48 A. 227 ...
... Exemptions . The general rule is that exemptions should be strictly con- strued against the exemption and in favor of the tax . Re Bull , 153 Cal . 715 ; 96 Pac . 366 . State v . N. Y. Meeting of Friends , 61 N. J. Eq . 620 ; 48 A. 227 ...
Page 35
... Exemptions from taxation are not favored by law , and will not be sustained unless such clearly appear to have been the intent of the Legislature . Public policy in all the States has almost necessarily exempted from the scope of the ...
... Exemptions from taxation are not favored by law , and will not be sustained unless such clearly appear to have been the intent of the Legislature . Public policy in all the States has almost necessarily exempted from the scope of the ...
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Other editions - View all
A Treatise on the Law of Inheritance Taxation: With Practice and Forms ... Lafayette Blanchard Gleason No preview available - 2013 |
TREATISE ON THE LAW OF INHERIT Lafayette Blanchard 1863-1937 Gleason,Alexander 1867-1939 Otis No preview available - 2016 |
Common terms and phrases
39 Misc 73 Supp 89 Supp administration agreement amendment American Experience Table amount Appellate Division appraiser assessed assets bank beneficiary bequest brother cent collateral collector common law comptroller contemplation of death contract corporation debts deceased decedent deduction deed deposit died domicile donor dower entire estate entirety entitled erty executor exempt exercise fund gift gift inter vivos gross estate heirs Horler husband imposed income inheritance tax intent interest intestacy intestate intestate laws joint tenant jurisdiction legacy legatee Mass Matter N. J. Eq net estate non-resident one-half paid payable payment personal property possession or enjoyment power of appointment present worth prior Probate provisions real estate remainder remainderman resident residuary residuary estate rule share statute surrogate Surrogate's Court survivor take effect Tax Law taxable taxation thereof tion transfer tax trust vested widow takes wife York York County
Popular passages
Page 519 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 724 - Whenever any person or corporation shall exercise a power of appointment, derived from any disposition of property made whether before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Page 676 - If any section, subsection, sentence, clause or phrase of this act is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act. The legislature hereby declares that it would have passed this act, and each section, subsection, sentence, clause, and phrase thereof, irrespective of the fact that any one or more other sections, subsections, sentences, clauses, or phrases be declared unconstitutional.
Page 541 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Page 521 - ... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Page 669 - ... payment of any legacy or distributive share thereof, from which any such tax has been deducted or upon which it has been paid by the person entitled to such legacy or distributive share, and such person is required by...
Page 548 - ... necessary litigation or other unavoidable cause of delay, such tax shall not be determined and paid as herein provided, in which case interest at the rate of six per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed, after which ten per centum shall be charged.
Page 597 - March 1, 1914, leaving a last will and testament which was duly admitted to probate in the superior court of the county of Los Angeles.
Page 507 - ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 693 - When the transfer is by will or by the intestate laws of this state from any person dying, seized or possessed of the property while a resident of the state.