The Inheritance Tax Law: Containing All American Decisions and Existing StatutesBoston book Company, 1912 - 1376 páginas |
No interior do livro
Resultados 1-5 de 100
Página 11
... income tax and paid once in a generation instead of once a year . 8. The Accidental - Income Argument that inheritance is a sudden acquisi- tion of property without effort on the part of the heir , an accretion of wealth , which ...
... income tax and paid once in a generation instead of once a year . 8. The Accidental - Income Argument that inheritance is a sudden acquisi- tion of property without effort on the part of the heir , an accretion of wealth , which ...
Página 82
... Income Due after Repeal . Income to be received only after the repeal is not subject to tax . Union Trust Co. of San Francisco v . Lynch , 148 Fed . 49 , affirmed 164 Fed . 161 , 90 C. C. A. 147 , 214 U. S. 523 , 29 S. Ct . 702 , 53 L ...
... Income Due after Repeal . Income to be received only after the repeal is not subject to tax . Union Trust Co. of San Francisco v . Lynch , 148 Fed . 49 , affirmed 164 Fed . 161 , 90 C. C. A. 147 , 214 U. S. 523 , 29 S. Ct . 702 , 53 L ...
Página 87
... income and apply the same to her use during her life and after her death to divide and pay over the same and the proceeds among her three nieces , reserving the power to modify the instrument , the court holds that it is not important ...
... income and apply the same to her use during her life and after her death to divide and pay over the same and the proceeds among her three nieces , reserving the power to modify the instrument , the court holds that it is not important ...
Página 103
... income should belong to Crispell , and that he could dispose of it at any time he chose , but that the dece- dent was to have the income as long as he lived , although the gift was to be absolute to Crispell . In 1897 the decedent made ...
... income should belong to Crispell , and that he could dispose of it at any time he chose , but that the dece- dent was to have the income as long as he lived , although the gift was to be absolute to Crispell . In 1897 the decedent made ...
Página 104
... income to the grantor , and on his death to pay over the prin- cipal as provided in the trust deed , this transfer to the remainder- men on his death is intended to " take effect in possession or enjoyment at or after the death " of the ...
... income to the grantor , and on his death to pay over the prin- cipal as provided in the trust deed , this transfer to the remainder- men on his death is intended to " take effect in possession or enjoyment at or after the death " of the ...
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.