A Treatise on the Law of Inheritance Taxation: With Practice and FormsM. Bender, 1917 - 836 pages |
From inside the book
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Page xv
... non - residents 327 a . Officials to be addressed by non - resident attorneys .... 328 A. Preliminaries- Continued PAGE 2. In case of non - SYLLABUS XV.
... non - residents 327 a . Officials to be addressed by non - resident attorneys .... 328 A. Preliminaries- Continued PAGE 2. In case of non - SYLLABUS XV.
Page xvi
... non - residents - Continued b . Companies incorporated in states that tax non - resi- dent transfers 341 c . Companies incorporated in states that do not tax non - resident transfers 348 3. The safe deposit box .... 351 a . Comptroller ...
... non - residents - Continued b . Companies incorporated in states that tax non - resi- dent transfers 341 c . Companies incorporated in states that do not tax non - resident transfers 348 3. The safe deposit box .... 351 a . Comptroller ...
Page 18
... NON - RESIDENT WITHIN THE STATE TAX- ABLE . On the same theory it is reasoned that a state may tax the intangible property of a non - resident when within its jurisdiction . " The tax is on the transmission of the property being in the ...
... NON - RESIDENT WITHIN THE STATE TAX- ABLE . On the same theory it is reasoned that a state may tax the intangible property of a non - resident when within its jurisdiction . " The tax is on the transmission of the property being in the ...
Page 20
... foreign state , which subjects to similar taxation such portion of the personal estate of any non - resident testator or intestate as he may take and leave there for safe keeping or until it should suit his convenience to carry it away ...
... foreign state , which subjects to similar taxation such portion of the personal estate of any non - resident testator or intestate as he may take and leave there for safe keeping or until it should suit his convenience to carry it away ...
Page 40
... non - resident nieces and nephews , citizens of sister states , from an order assessing inheritance tax against them , on the grounds that the Statutes of 1897 , page 77 , contained an amend- ment exempting " nieces or nephews when a ...
... non - resident nieces and nephews , citizens of sister states , from an order assessing inheritance tax against them , on the grounds that the Statutes of 1897 , page 77 , contained an amend- ment exempting " nieces or nephews when a ...
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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.