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 xii
... real estate ... a . Lien of the tax . b . Partition 174 176 176 176 177 c . Equitable conversion 178 d . Sale to pay the tax .... 178 e . When charged with a legacy .. 179 f . As to aliens ...... 179 2. Legatees of personal property 179 ...
... real estate ... a . Lien of the tax . b . Partition 174 176 176 176 177 c . Equitable conversion 178 d . Sale to pay the tax .... 178 e . When charged with a legacy .. 179 f . As to aliens ...... 179 2. Legatees of personal property 179 ...
Page 16
... personal property of a resident though out of the state the Connecticut court rea- sons thus : " The same principle of universal jurisdiction of a state to determine the succession to and distribution of personal property situate within ...
... personal property of a resident though out of the state the Connecticut court rea- sons thus : " The same principle of universal jurisdiction of a state to determine the succession to and distribution of personal property situate within ...
Page 17
... personal property of a resident decedent dying testate or intestate , located outside of the state , and which is never brought into the state for purposes of administration , is subject to an inherit- ance tax in that state under the ...
... personal property of a resident decedent dying testate or intestate , located outside of the state , and which is never brought into the state for purposes of administration , is subject to an inherit- ance tax in that state under the ...
Page 42
... personal property of resi- dents of Minnesota having its situs in such state . " A state which imposes such a tax upon the personal prop- erty of collaterals and strangers only does not come within the provision . This provision has ...
... personal property of resi- dents of Minnesota having its situs in such state . " A state which imposes such a tax upon the personal prop- erty of collaterals and strangers only does not come within the provision . This provision has ...
Page 45
... real estate into personal property by the direction for its sale ( except in Pennsylvania ) . Connell v . Crosby , 210 Ill . 380 ; 71 N. E. 350 . McCurdy v . McCurdy , 197 Mass . 248 ; 83 N. E. 881 . Matter of Mills , 86 App . Div . 555 ...
... real estate into personal property by the direction for its sale ( except in Pennsylvania ) . Connell v . Crosby , 210 Ill . 380 ; 71 N. E. 350 . McCurdy v . McCurdy , 197 Mass . 248 ; 83 N. E. 881 . Matter of Mills , 86 App . Div . 555 ...
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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
73 Supp 82 Supp administrator or trustee amended amount appeal apply appraiser assessed assets attorney attorney-general bank beneficiary bequest bond brother cent centum chapter child collateral collector comptroller county treasurer debts deceased decedent deducted deed devise domicile donor effect in possession entitled erty Estate Law excess executor or administrator filed gift grantor heirs held husband inheritance tax interest therein intestacy intestate intestate laws jurisdiction legacy legatee letters testamentary liable lien market value Matter Misc net estate non-resident notice paid passing payable payment person or corporation person or persons personal property possession or enjoyment power of appointment prior probate court proceedings rates and exemptions real estate real property remainder remainderman resident securities share sister statute surrogate Surrogate's Court take effect tax imposed Tax Law taxation thereof thereto tion transfer tax vested widow wife York
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.