Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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
Full view - About this book

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...
Full view - About this book

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...
Full view - About this book

American Federal Tax Reports, Volume 27

1942
[ Sorry, this page's content is restricted ]
Snippet view - About this book

The Bulletin of the National Tax Association, Volumes 9-10

National Tax Association - 1924
[ Sorry, this page's content is restricted ]
Snippet view - About this book

A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

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...
Full view - About this book

United States Supreme Court Reports, Volume 46

United States. Supreme Court - 1926
[ Sorry, this page's content is restricted ]
Snippet view - About this book

The Taxation of Inheritance

William John Shultz - 1926 - 379 pages
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. (5) Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving...
Full view - About this book

Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1054 pages
...expectancy, to any property or the income thereof, by any such transfer. POWER OF APPOINTMENT Seo. 9857. Whenever any person or corporation shall exercise...appointment derived from any disposition of property, such appointment shall be deemed a transfer taxable under the provisions of this article in the same...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF