The Inheritance Tax Law: Containing All American Decisions and Existing StatutesBoston book Company, 1912 - 1376 páginas |
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Página 20
... Effect of Unconstitutional Statute . § 24 . Property in Hands of Trustee . 25 . Gifts Causa Mortis . § 26. Deed Inter Vivos . Sec . 22. Law at Death of Decedent . The substantive rights of the state and the taxpayer in an inheritance ...
... Effect of Unconstitutional Statute . § 24 . Property in Hands of Trustee . 25 . Gifts Causa Mortis . § 26. Deed Inter Vivos . Sec . 22. Law at Death of Decedent . The substantive rights of the state and the taxpayer in an inheritance ...
Página 21
... Effect of Unconstitutional Statute . Where an unconstitutional statute was nominally in force at the date of a certain transfer , and after the transfer was made a valid law was passed , the transfer is subject to no tax whatever . The ...
... Effect of Unconstitutional Statute . Where an unconstitutional statute was nominally in force at the date of a certain transfer , and after the transfer was made a valid law was passed , the transfer is subject to no tax whatever . The ...
Página 22
... effect an assertion of sovereignty in the estate of deceased persons . Kochersperger v . Drake , 167 Ill . 122 , 47 N. E. 321 , 41 L. R. A. 446 , affirmed in Magoun v . Illinois Trust , etc. , 170 U. S. 283 , 18 Sup . Ct . 594 . " It is ...
... effect an assertion of sovereignty in the estate of deceased persons . Kochersperger v . Drake , 167 Ill . 122 , 47 N. E. 321 , 41 L. R. A. 446 , affirmed in Magoun v . Illinois Trust , etc. , 170 U. S. 283 , 18 Sup . Ct . 594 . " It is ...
Página 32
... Effect of Amendment . § 34. Construction of Statute Copied from Another Jurisdiction . Sec . 32. Strict Construction . - Executive Practice . The inheritance tax is to be strictly construed in favor of the taxpayer , who has a right to ...
... Effect of Amendment . § 34. Construction of Statute Copied from Another Jurisdiction . Sec . 32. Strict Construction . - Executive Practice . The inheritance tax is to be strictly construed in favor of the taxpayer , who has a right to ...
Página 49
... effect that exemptions apply only to domestic charitable corporations , see post , s . 257 . Sec . 61 . Individuals.- Aliens . Effect of Treaties . - State statutes discriminating against alien beneficiaries have been often held void as ...
... effect that exemptions apply only to domestic charitable corporations , see post , s . 257 . Sec . 61 . Individuals.- Aliens . Effect of Treaties . - State statutes discriminating against alien beneficiaries have been often held void as ...
Outras edições - Ver tudo
The Inheritance Tax Law: Containing All American Decisions and Existing Statutes Arthur Walker Blakemore,Hugh Bancroft Visualização integral - 1914 |
The Inheritance Tax Law: Containing All American Decisions and Existing Statutes Arthur Walker Blakemore,Hugh Bancroft Visualização integral - 1912 |
The Inheritance Tax Law: Containing All American Decisions and Existing Statutes Arthur Walker Blakemore,Hugh Bancroft Visualização integral - 1912 |
Palavras e frases frequentes
administrator or trustee affirming amount annuity appeal apply appraiser approved assessed attorney beneficiaries bequest bond cent centum claim clear market value clerk collateral inheritance tax collection comptroller constitution contingent county treasurer court holds death debts deceased decedent deducted deed deposit determined devise domicile duty entitled executor filed fund gift gifts inter vivos grantor heirs hundred dollars income interest therein intestate laws Iowa judge jurisdiction legacy legatee legislature letters testamentary levied liable lien lineal descendant Massachusetts Minn Misc N. Y. App N. Y. Suppl non-resident paid party pass payment person or corporation person or persons personal property possession or enjoyment power of appointment probate court proceedings progressive tax proper county purpose real estate receipt remainder remainderman repealed resident statute subject to tax surrogate take effect tax imposed taxable testator died thereof thereto thousand dollars tion transfer tax vested wife
Passagens conhecidas
Página 378 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Página 435 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property...
Página 637 - Every subject of the Commonwealth ought to find a certain remedy, by having recourse to the laws, for all injuries or wrongs which he may receive in his person, property or character. He ought to obtain right and justice freely, and without being obliged to purchase it; completely, and without any denial; promptly, and without delay ; conformably to the laws.
Página 390 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act 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 will...
Página 703 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Página 912 - If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto.
Página 390 - After the passage of this act, all property which shall pass by will, or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of his death, which property or any part thereof, shall MATTER OF HENDRICKS. be within this state...
Página 307 - property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership...
Página 714 - ... to impose and levy proportional and reasonable assessments, rates and taxes upon all the inhabitants of and residents within the said State, and upon all estates within the same...
Página 838 - The times have been That, when the brains were out, the man would die, And there an end ; but now they rise again, With twenty mortal murders on their crowns, And push us from our stools.