Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming and Former Acts of Congress with Forms und Full Text of Statutes

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Bancroft-Whitney, 1912 - 841 Seiten
 

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Inhalt

Important Features of This Form of Taxation
10
CHAPTER II
20
Progressive Rate of Taxation
26
Double Taxation in Case of Nonresidence
27
Detention of Property in Safe Deposit
47
INTERPRETATION OF STATUTES 33 Statutes Adopted from Another State 34 Statutes in Pari Materia 35 Strict or Liberal Construction 36 Law ...
49
MINNESOTA STATUTE
51
အ အ အ CHAPTER IV
68
FORMS
91
Creation of Power as Effecting Taxable Transfer 79 Exercise of Power as Effecting a Taxable Transfer 80 Constitutionality of Tax on Exercise of P...
106
Transfers in Contemplation of Death in General
117
Transfers in Contemplation of DeathIllustrations
118
Determination of Taxability of Transfer
119
Gifts Inter Vivos or Causa Mortis
120
LIFE ESTATES REMAINDERS AND CONTINGENT INTERESTS 90 Life Estates and Annuities 91 Vested Remainders 92 Future and Contingent ...
121
vii
149
CHAPTER VIII
169
CHAPTER IX
187
CIRCUMSTANCES AFFECTING LIABILITY FOR TAX 158 Compromise of Will Contest or LitigationPennsylvania De cisions 159 Compromise o...
210
CHAPTER XI
221
CHAPTER XII
258
PERSONS OR FUND LIABLE FOR TAX 205 Distributee or His Share of Estate 206 Personal Liability of Distributee 207 Effect of Renunciation of ...
267
CHAPTER XIV
275
CHAPTER XV
280
CHAPTER XVI
285
APPRAISEMENT VALUATION AND ASSESSMENT 250 Statement of Property and Persons Liable for Tax 251 Appraisers and Appraisement in ...
294
CHAPTER XVIII
311
CHAPTER XIX
326
APPEALS 300 Persons Entitled to Appeal 301 Time for Appeal 302 Notice of Appeal 303 Bonds or Undertakings 304 Other Appellate Proceedin...
334
CHAPTER XXI
339
WISCONSIN STATUTE
352
Petition for Appointment of Appraiser in Estate of Resident Decedent 341 Petition for Appointment of Appraiser in Estate of Nonresi dent Decedent ...
355
Order Remitting Report to Appraiser
361
Composition Agreement
362
Waivers of Notice by Controller
363
Affidavits for Appraisal of Nonresidents Estate
364
Memorandum Used by Appraisers of New York County for Preparation of Affidavits
365
District Attorney ProceedingsPetition for Citation
366
District Attorney ProceedingsOrder for Citation
367
District Attorney ProceedingsCitation
368
District Attorney ProceedingsOrder Appointing Appraiser
369
District Attorney ProceedingsDecree Fixing Tax Directing Payment
390
CHAPTER XXIII
391
CHAPTER XXIV
395
CHAPTER XXV
410
Bequests to Executors in Lieu of Compensation
420
Time for Payment of TaxInterest and Discount
421
Penalty for Nonpayment
422
Collection of Tax by Executor or Trustee
423
Sale of Property to Pay
424
Payment to County TreasurerDuty of ControllerReceipts
425
Refunding Excess Payments
426
Transfer or Delivery of Stock Securities DepositsNotice
427
Appraisers and Appraisement
432
Time for Payment of TaxInterest and Discount 445 Collection of Tax by Executor 446 Sale of Property to Pay
444
Payment by Executor to County TreasurerReceipts and Vouchers
447
CHAPTER XXX
457
Property of Foreign Estates not Specifically Devised
458
Approval of Compromise Settlemento 587 Unknown Heirs
473
Refund of Tax 589 Contingent Estates Devises or Legacies 590 Definitions of Terms
474
Records to be Kept by State Treasurer 592 Repeal of Conflicting Statutes
475
CHAPTER XXXI
476
Receipts for Payment of
486
CHAPTER XXXIII
492
Refunding Excess Payments
499
CHAPTER XXXV
509
CHAPTER XXXVI
516
CHAPTER XXXVII
528
Deduction of Debts
547
Collection of Tax When No Administrator Appointed
548
Appointment and Qualification of Appraisers
549
Transfers Subject to TaxRates
565
Jurisdiction of Courts
575
Proceedings upon Failure of Executor to Pay Taz 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...
579
Appraisers and Appraisement 843 Appraiser Taking More Than Regular FeesPenalty
580
Jurisdiction of Courts 845 Citation to Compel Payment 846 Proceedings upon Failure to Administer Estates
581
Action to Enforce Tax 848 Statement by Clerk of Delinquent Taxes 849 Costs of Collection 850 Record to be Kept by Clerk 851 Duties of Count...
582
Receipts for Payment of TaxRecords 853 Purposes to Which Taxes Shall be Devoted 854 Repeal of Inconsistent Acts 855 Time When Statute Take...
583
CHAPTER XLI
584
CHAPTER XLII
592
Legacy Charged upon Real Estate
601
Executor to Fix Amount of
638
Collection of Tax 640 Liability of ExecutorNo Discharge Until Tax Paid
640
Duty of Heir When Administration not Ordered by Court
641
Payment of Tax 643 Sale of Property to Pay
642
Liability of Heir for Legacy
644
Search by Tax Collector
645
Appointment of Executor When Will Found
646
Procedure Where No Will Found
647
Lien of TaxPaymentReceipts 1016 Interest and Discount 1017 Collection of Tax by ExecutorSale of Property
650
Refunding Tax Paid
651
Bond to Secure Deferred Payments 1020 Bequest to Executor in Lieu of Compensation 1021 Transfer of Stock or Obligations by Foreign Executor...
652
Jurisdiction of County Court 1023 Appointment of Appraisers and Valuation of Property
653
Proceedings by AppraiserCompensation
654
Report of Appraiser 1026 Duty of Insurance Commissioner
655
Duty of State Auditor 1028 Guardian of Person Under DisabilityReappraisement
656
Procedure to Enforce Unpaid Tax 1030 Books to be Furnished by State Auditor
657
Report of County Judge 8 1032 Report of County Treasurer 1033 Extensions and Compromise by County Treasurer 1034 Receipts and Their Regis...
658
Disposition of Revenue 1036 Interpretation of Words Used in Statute
659
CHAPTER XLIX
660
Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...
661
Collection of Tax by Executor
662
CHAPTER L
674
Payment to State TreasurerReceipts 1042 Lien of
684
Interest and Discount 1044 Sale of Property to Pay
691
Proceedings Where Clerk Discovers Unpaid
697
Suit by Clerk to Enforce Tax 1156 Jurisdiction of County CourtsAppeals 1157 Fees and Costs in County and Circuit Courts 1158 Suits by ClerkFee...
698
Bond of Clerk of Court 1160 Payment of Tax to State Treasurer 1161 Lien of Tax 1162 Attorney General to Represent Government 1163 Bond o...
699
CHAPTER LIII
701
Revocation of Executors Letters for Failure to Perform Duties
706
CHAPTER LV
718
Proceedings Installed by Tax Commissioner in Probate Court 1287 Jurisdiction of Court in Such Proceedings 1288 Issuance of Letters of Administr...
719
Proceedings by Treasurer and Receiver General to Recover
737
Retrospective Operation of Statute
738
Construction of Statute With Reference to Other Laws
739
CHAPTER LVIII
746
Laws of 1903 pp 6581 Laws of 1905 p 162 Laws of 1907 pp 62 585
756
CHAPTER LX
771
Statement to County Treasurer of Taxable Transfers 1382 Refund of Tax When Debts Proved After Distribution 1383 Transfer of Stocks or Loans ...
774
Appraiser Taking More Than Regular FeesPenalty 1387 Jurisdiction of District Court
775
Proceedings to Enforce Tax 1389 Notice to County Attorney of Unpaid Taxes 1390 Statement to County Treasurer of Delinquent Taxpayers 1391 ...
776
Lien of
777
Interest on
778
Sale of Property to Pay
779
Citation to Delinquent Taxpayers
784
Notice from Executor to County Treasurer of Estates Subject to Tax 449 Refunding Excess Payments 450 Transfer or Delivery of Stocks Securities ...
785
Duties of County Treasurer 461 Compensation of County Treasurer 462 ReceiptsLien of TaxTime When Statute Takes Effect
786
Duty of Register of Wills to Pay Over Money and Make Returns Commissions
791
Transfer or Delivery of Stocks Securities DepositsNotice Thereof 501 Appraisers and Appraisement 502 Appraiser Taking Other Than Regular Fees...
797
Liability of ExecutorSale of Property to Pay Tax 519 Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notic...
798
Issuance of Commission to Appraisers 551 Notice of AppraisementReturns Filed 552 Objections to Appraisement 553 Appraisement of PropertyMa...
800
Definitions of Terms
801
Transfers Subject to TaxRates
802
Testamentary Provision for Payment 603 Sale of Property to Pay Tax
803
Records to be Kept by County Clerk 634 Duties of Sheriff or Collector in Enforcing and Accounting for Taxes 634a Refund Where Legacy Less T...
804
Proceedings by Heir or LegateeCosts and Attorney Fee 649 Rights of Creditors Preserved 650 Tax on Entire Succession to be Paid When Accepted ...
805
CHAPTER XXXIV
806
Repeal of Other Legislation 741 Powers of Appointment 8 742 Refusal to Furnish Tax Commissioner With Information 743 Application of Provisio...
808
Refund of Tax Erroneously Paid
809
NonresidentsTransfer or Delivery of Stocks and Securities Notice 783 Transfer or Delivery of Deposits or Securities Notice 784 Application by Atto...
810
Collection of Tax by Executor 812 Payment of Tax on Gift for a Limited Period 813 Payment by Executor to Collector of RevenueReceipts
811
Refund of
814
Executor to Notify Probate Judge of Taxable Transfers
815
Transfer of Stocks or Loans by Foreign Executor 817 Appraisers and Appraisement
816
Determination of Value of Estate and Assessment of
818
Reappraisement
819
Appraiser Taking Illegal FeesPenalty
820
Records to be Kept by Probate Judge
822
Reports to be Made by Probate Judge and County Recorder
823
Notice to Collector of Unpaid TaxProceedings for Collection
824
Receipts for Payment of Tax 826 Commissions for Collecting
826
Repeal of Inconsistent Statutes
827
Transfers Subject to TaxRate of TaxationExemptions
828
Appraisement of Contingent or Determinable Estates
829
Bequest to Executor in Lieu of Compensation
830
Time for Payment of TaxInterest and Discount
831
Penalty for Nonpayment
832
Collection of Tax by Executor 8 834 Sale of Property to Pay
833
Transfers Intended to Take Effect at Death 1220 Effect of Payment of Tax to Another State 1221 Rebate in case of Payment of Tax to Another Stat...
834
Appointment of Appraisers 1239 Warrant to Appraisers
835
Penalty for Recording Transfer of Stock Without Payment of Tax 1274 Transfer or Receipts of Securities or Assets by Foreign Executor or Legatee ...
836
Payment to County TreasurerReceipts ſ 836 Liability on Executors Bond
840

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Beliebte Passagen

Seite 108 - 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 has been bequeathed or devised by such donee by will...
Seite 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...
Seite 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...
Seite 621 - ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...
Seite 652 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.
Seite 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...
Seite 655 - ... property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof...
Seite 631 - Where the person or persons entitled to any beneficial interest in such property...
Seite 432 - ... to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.
Seite 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

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