 ... 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 4761903Full view - About this book
 | New York (State) - 1904 - 1066 pages
...Effect of amendment of 1897. — The amendment to this section nuul>. by L. 1897, ch. '284, providing that " whenever any person or corporation shall exercise a power of appointment derived from any disposal of property made either before or after the passage of this act, such appointment when made... | |
 | New York (State) - 1905 - 1280 pages
...or the income thereof by any such transfer, whether made before or after the passage of this act. 5. Whenever any person or corporation shall exercise...appointment derived from any disposition of property made cither before or after the passage of this act, such appointment when made shall be deemed a transfer... | |
 | Raymond Vincent Phelan - 1905 - 308 pages
...before or after the enactment of the inheritance tax law; 5. When any person or corporation exercised a power of appointment derived from any disposition of property made either before or after the enactment of the law, such appointment was regarded by the law as tantamount to a taxable transfer.... | |
 | Massachusetts. Department of Labor and Industries. Division of Statistics - 1906 - 584 pages
...the rates hereinafter prescribed and only upon the excess over the exemptions herein, after granted. Whenever any person or corporation shall exercise...appointment derived from any disposition of property made cither before or after the passage of this Act, such appointment, when made, shall be deemed a transfer... | |
 | Roscoe Pound - 1907 - 104 pages
...of 1897 to the transfer tax of New York, Chap. 284, Laws 1897, it was provided that the exercise of a power of appointment derived from any disposition...property made either before or after the passage of the Act should be a transfer and taxable. The constitutionality of this amendment has been repeatedly... | |
 | 1907 - 496 pages
...before or after the enactment of the inheritance tax law; 5. When any person or corporation exercised a power of appointment derived from any disposition of property made either before or after the enactment of the law, such appointment was regarded by the law as tantamount to a taxable transfer.... | |
 | West Virginia - 1907 - 710 pages
...Whenever a person shall exercise by will a power of appointment derived from any disposition of property, such appointment when made shall be deemed a transfer taxable under the provisions hereof. Sec. 2. The amount of such tax shall be one per cent of the market value of the property transferred,... | |
 | Maine. Tax Commission - 1908 - 228 pages
...prescribed, and only upon the excess above the exemptions hereinafter granted. Section 2. The exercise of a power of appointment derived from any disposition...property made either before or after the passage of this act shall be deemed a transfer taxable under the provisions of this act in the same manner as though... | |
 | George Washington McElroy - 1909 - 820 pages
...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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