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" ... 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... "
The New York Supplement - Page 476
1903
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Biennial Report

Connecticut. Tax Dept - 1910
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. 5. Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving...
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Report of the Tax Commissioner for Biennial Period ... to His Excellency ...

Connecticut. Tax Department - 1910
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. 5. Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving...
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Documents of the Assembly of the State of New York, Volume 133

New York (State). Legislature. Assembly - 1910
...the income thereof by any such transfer, whether made before or after the passage of this chapter. 6. Whenever any person or corporation shall exercise...property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this...
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Proceedings of the ... Annual Conference on Taxation Held Under ..., Volume 4

National Tax Association, National Tax Association-Tax Institute of America - 1911
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. 5. Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving...
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State and Local Taxation: International Conference Under the ..., Volume 4

International Tax Association - 1911
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. 5. Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving...
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Taxation of Legacies and Successions in Massachusetts

Massachusetts. Tax Commissioner's Department - 1911 - 134 pages
...property under the St. 1909, c. 527, 8, the first part of which is as follows: "Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to...
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Massachusetts Reports: Cases Argued and Determined in the ..., Volume 207

Massachusetts. Supreme Judicial Court - 1911
...property under the St. 1909, c. 527, 8, the first part of which is as follows : " Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to...
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The Inheritance Tax Law: Containing All American Decisions and Existing Statutes

Arthur Walker Blakemore, Hugh Bancroft - 1912 - 1376 pages
...July 12, 1909, under the terms of RLi c. 8, slJ Powers. (St. 1909, c. 527.) S. 8. Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to...
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Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ...

Peter V. Ross - 1912 - 841 pages
...hundred and nine. (Acts 1909, p. 6o7.) 741. Powers of Appointment. Sec. 28. Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to...
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Courtright's Colorado Statutes: Containing All General Laws, Including Those ...

Colorado - 1914 - 2836 pages
...transfer, whether made before or after the passage of this Act. E. Whenever any person, institution or corporation shall exercise a power of appointment...act, such appointment, when made, shall be deemed a taxable transfer under the provisions of this Act, in the same manner as though the property to which...
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