... 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) - 1921 - 324 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... | |
| Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 864 pages
...the power give the grantee the property conveyed ? 22 The present New York Statute is as follows : 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... | |
| Colorado - 1921 - 1032 pages
...person, institution or corpora- power of tion shall exercise a power of appointment derived appointment from any disposition of property made either before...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... | |
| Massachusetts - 1921 - 66 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... | |
| New York (State) - 1922 - 2382 pages
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| Oberlin Historical and Improvement Organization, Ohio - 1922 - 648 pages
...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... | |
| William Mahlon Rockel - 1922 - 1084 pages
...Inheritance Taxation. devised, both for inadequate consideration subject to tax. By exercise of power. 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 taxahle under... | |
| New York (State). Supreme Court. Appellate Division - 1922 - 1074 pages
...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... | |
| John Harold Sears - 1922 - 732 pages
...by any such transfer, whether made before or after the passage of this act. (3) 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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