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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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Taxation of Legacies and Successions in Massachusetts with Citations of ...

Massachusetts - 1921 - 58 pages
...shall reduce the value of such property or interest below said amounts. SECTION 2. 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 a...
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Department Reports of the State of Ohio: Containing the Decisions ..., Volume 16

Oberlin Historical and Improvement Organization, Ohio - 1922
...and LRA 1918-D. 339." The statutory provision requiring interpretation may be quoted, as follows: "4. Whenever any person or corporation shall exercise...appointment derived from any disposition of property heretofore or hereafter made, such appointment when made shall be deemed a succession taxable under...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 197

New York (State). Supreme Court. Appellate Division - 1922
...appointment derived from any disposition of 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 chapter in the same manner as though the property to which such appointment relates belonged absolutely...
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Taxation in Massachusetts: A Treatise on the Assessment and Collection of ...

Philip Nichols - 1922 - 821 pages
...itself were added to the tax exempt class.18 Powers of Appointment SECTION 2. "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 a...
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Proceedings of the ... Annual Conference, Volume 15

National Tax Association - 1923
...contemplation of death within the meaning of this section. By Power of Appointment — 4. Whenever any person 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...
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A Treatise on the Law of Inheritance Taxation and the Federal ..., Volume 1

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
...the income thereof by any such transfer whether made before or after the passage of this chapter. 4. 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 276

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1928
...Mass. 113, 124; Crocker v. Shaw, 174 Mass. 266, 267. It has held 1 " Section 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 276

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1928
...Mass. 113, 124; Crocker v. Shaw, 174 Mass. 266, 267. It has held 1 " Section 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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Reports of the U.S. Board of Tax Appeals, Volume 17

United States. Board of Tax Appeals - 1930
...York statute, passed in 1897, reads as follows: Whenever any person or corporation shall exercise the power of appointment derived from any disposition...property made either before or after the passage of this Act, suk'h appointment when made sfwH 6e deemed a transfer taxable under the provisions of this Act...
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Legislative Calendar, Volume 53, Part 2

United States. Congress. Senate. Committee on Finance - 1939
...the purpose of determining the tax hereunder. " ( j ) Whenever any person shall exercise a general power of appointment derived from any disposition...property, made either before or after the passage of this title, such appointment, when made, shall be deemed a transfer taxable, under the provisions of this...
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