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 xiv
... Real estate 236 a . Not taxable in foreign jurisdiction .. 236 b . No equitable conversion 237 c . Land contracts ... estate of another 249 251 251 256 256 257 258 260 260 f . Partnership interest 261 B. As to value 262 1. Where the ...
... Real estate 236 a . Not taxable in foreign jurisdiction .. 236 b . No equitable conversion 237 c . Land contracts ... estate of another 249 251 251 256 256 257 258 260 260 f . Partnership interest 261 B. As to value 262 1. Where the ...
Page xv
... real estate ... PAGE 282 282 283 284 288 ... 289 295 295 296 296 296 c . Debts paid by will 297 d . Doubtful claims ... estate b . Disputes among the beneficiaries 7. Taxes .... a . Other inheritance taxes b . General taxes and ...
... real estate ... PAGE 282 282 283 284 288 ... 289 295 295 296 296 296 c . Debts paid by will 297 d . Doubtful claims ... estate b . Disputes among the beneficiaries 7. Taxes .... a . Other inheritance taxes b . General taxes and ...
Page 45
... real estate and the abso- lute ownership of personal property and other restric- tions upon the power of testators in the creation of future and artificial estates but this subject is beyond the scope of this work . a . WHAT A TESTATOR ...
... real estate and the abso- lute ownership of personal property and other restric- tions upon the power of testators in the creation of future and artificial estates but this subject is beyond the scope of this work . a . WHAT A TESTATOR ...
Page 52
... real estate in settlement of a claim of one of them . Held that the tax must be paid on the entire realty . Estate of Sanford , 90 Neb . 410 ; 133 N. W. 870 . Where heirs under a compromise agreement changed the distribution as made by ...
... real estate in settlement of a claim of one of them . Held that the tax must be paid on the entire realty . Estate of Sanford , 90 Neb . 410 ; 133 N. W. 870 . Where heirs under a compromise agreement changed the distribution as made by ...
Page 56
... Estate Law , which appears in full in the Appen- dix , with index and Consolidator's Notes . " The term intestate laws ' is intended to cover the statute of descent which relates to the descent of real estate , and the statute of ...
... Estate Law , which appears in full in the Appen- dix , with index and Consolidator's Notes . " The term intestate laws ' is intended to cover the statute of descent which relates to the descent of real estate , and the statute of ...
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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.