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" Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made shall be deemed a transfer taxable under the provisions... "
Laws of the State of New York - Page 143
by New York (State) - 1897
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...surviving person or persons to the immediate ownership or possession and enjoyment of such property shall be deemed a transfer taxable under the provisions of this act in the same manner as though the whole property to which such transfer relates belonged absolutely to the deceased joint owner or joint...
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1835 - 1576 pages
...be deemed a disposition of property by the person exercising such power, taxable under section one, in the same manner as though the property to which such appointment relates belonged »bsolutely to the donee of such power, and had been bequeathed or devised by the donee by will; and...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 264

Illinois. Supreme Court - 1915 - 718 pages
...appointment is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by wil1. The transfers in the case at bar, if liable at all, are taxable under the third clause of section...
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The Pacific Reporter, Volume 208

1922 - 1184 pages
...any disposition of property made either before or after the passage of this act, such appointment, when made, shall be deemed a transfer taxable under...been bequeathed or devised by such donee by will." er case» »ее urne topic and KEY-NUMBER ID all Key-Numbered Digest* and Indexe« (208 P.) It Is...
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The Northeastern Reporter, Volume 106

1915 - 1128 pages
...appointment Is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and...been bequeathed or devised by such donee by will. [1] The transfers In the case at bar, If liable at all, are taxable under the third clause of section...
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The New York Supplement, Volume 80

1903 - 1338 pages
...from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under...been bequeathed or devised by such donee by will." When the donee of the power under the will of this decedent shall have exercised her power of appointment,...
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The New York Supplement, Volume 97

1906 - 1270 pages
...under consideration the state has enacted that, as a condition of exercising a power of appointment, it shall be "deemed a transfer taxable under the provisions...relates belonged absolutely to the donee of such power." In Matter of Dows' Estate, 167 NY 227, 231, 60 NE 439, 411, 52 LRA 433, 88 Am. St. Rep. 508, the court,...
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The New York Supplement, Volume 168

1918 - 1258 pages
...when made shall be deemed a taxable transfer as though the property to which the appointment related belonged absolutely to the donee of such power and had been bequeathed or devised by his will, transfers by deed in execution of a power of appointment contained in a will of a testator...
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Session Laws

Oklahoma - 1915 - 684 pages
...from any disposition of property made either before or after the passage of this Act, such appointment when made shall be deemed a transfer taxable under...absolutely to the donee of such power, and had been transferred to such donee by will. Property for Reliirions, Charitable or Educational Purposes Exempt...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 86

New York (State). Supreme Court. Appellate Division - 1903 - 766 pages
...such appointment when made shall be deemed u transfer taxable under the provisions of this a",t in ihe same manner as though the property to which such appointment...been bequeathed or devised by such donee by will;" That, under this provision, it is the exercise of the power of appointment and not the creation of...
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