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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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Massachusetts Reports, Volume 207

Massachusetts. Supreme Judicial Court - 1911 - 804 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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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 204

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1912 - 796 pages
...Transfer Tax Law. But in 1897 the statute was changed so that section 220, subd. 6, now provides: " Whenever any person or corporation shall exercise...derived from any disposition of property made either 1 iefore or after the passage of this chapter, such appointment when made shall be deemed a transfer...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). State Board of Tax Commissioners - 1912 - 862 pages
...passage of this chapter. 6. Whenever any person or corporation shall exercise a power «f iappointment 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...
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The Inheritance Tax Law: Containing All American Decisions and Existing Statutes

Arthur Walker Blakemore, Hugh Bancroft - 1912 - 1398 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 - 926 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 - 456 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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Laws Passed at the Session of the General Assembly of the State of Colorado

Colorado - 1913 - 814 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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Fiduciary Accounting

John Thomas Madden, Charles H. Edwards (joint author.) - 1913 - 128 pages
...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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The Inheritance Tax Laws of Wisconsin: With Notes of Legal Opinions and Rulings

Wisconsin - 1913 - 68 pages
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Wisconsin Session Laws

Wisconsin - 1913 - 1472 pages
...created by the will of any person who died prior to the passage of this act shall not be taxed.' '5) Whenever any person or corporation shall exercise...property, made either before or after the passage of sections 1087 — 1 to 1087 — 24, inclusive, such appointment, when made, shall be deemed a transfer...
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