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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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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volume 95

New York (State). Courts - 1916 - 820 pages
...6 where any person or corporation shall exercise a power of appointment (meaning by will or deed), derived from any disposition of property made either before or after the passage of the act. Summarizing the whole six subdivisions, it will be seen that subdivisions 1, 2 and 3 refer...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). Board of Tax Commissioners - 1917 - 1230 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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Annual Report

New York (State). State Tax Commission - 1917 - 1230 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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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 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...power of appointment derived from any disposition or property made either before or after the passage of this chapter, such appointment when made shall...
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Taxation of Legacies and Successions

Massachusetts (Commonwealth). Tax Commissioner - 1917 - 232 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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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...such actions may be brought in the same courts as other actions for money. § 4. Whenever any person shall exercise a power of appointment derived from any disposition of property, such appointment when made shall be deemed to be a disposition of property by the person exercising...
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Hubbell's Legal Directory for Lawyers and Businessmen ...

1919 - 2086 pages
...the income thereof, by any such transfer, whether made before or after the passage of this act. 6. Whenever any person or corporation shall exercise...appointment when made shall be deemed a transfer taxable und« the provisions of this act in the same manner as though the property to which such appointment...
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The Transfer Tax Law: Article 10, Chapter 62, Laws of New York 1909 ...

Guaranty Trust Company of New York, New York (State) - 1918 - 72 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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Oklahoma Tax Code

Oklahoma - 1918 - 372 pages
...2, p. 216. Section 311. Power of Appointment. (Section 7490, Revised Laws of Oklahoma 1910.) (457) 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...
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Laws of the State of Mississippi

Mississippi - 1918 - 588 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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