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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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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

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...
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Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...

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...
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Laws Passed at the Session of the General Assembly of the State of Colorado

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

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...
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New York State Transfer Tax Law: Article 10, Chapter 62, Laws of New York ...

New York (State). - 1922 - 58 pages
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Laws of the State of New York, Volumes 1-2

New York (State) - 1922 - 2382 pages
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Department Reports of the State of Ohio: Containing the Decisions ..., Volume 16

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...
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The Complete Law and Practice in the Probate Courts of Ohio ..., Volume 2

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...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 197

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...
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Minimizing Taxes ...

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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