 ... 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
 | Philip Nichols - 1922 - 912 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... | |
 | National Tax Association - 1923 - 578 pages
...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... | |
 | Rhode Island - 1923 - 368 pages
...follows: "(3) Except as otherwise provided in section nineteen of this chapter, whenever any person shall exercise a power of appointment, derived from any disposition of property made whether before or after the Same subieot enactment of this chapter, such appointment when made shall... | |
 | 1942 - 1236 pages
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 | National Tax Association - 1924 - 628 pages
...a transfer tax whenever a resident shall exercise a power of appointment derived in connection with any disposition of property made either before or after the passage of the act. The executors resisted the tax imposed upon the transfer resulting from the exercise of the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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... | |
 | Rhode Island - 1925 - 1030 pages
...otherwise provided in section SS^JfJf' eighteen of this chapter, whenever any person shall appointment, exercise a power of appointment, derived from any disposition of property made whether before or after the enactment of this chapter, such exercise of power shall be deemed a transfer... | |
 | United States. Supreme Court - 1926 - 1260 pages
...out of subdivision 5 of § 220 of the tax law of the state of New York, which reads as follows: "5. ts, taken in connection with the limitation upon the...the record is by no means as favorable to him as the вате manner as though the property to which such appointment relates belonged absolutely to... | |
 | William John Shultz - 1926 - 404 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... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 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... | |
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