The Inheritance Tax Law: Containing All American Decisions and Existing Statutes

administrator or trustee affirming amount annuity appeal apply appraiser approved assessed attorney beneficiaries bequest bond cent centum chapter 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 exempt from taxation filed fund gift grantor heirs hundred dollars income interest therein intestacy 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 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appointment probate court proceedings progressive tax proper county purpose real estate receipt remainder remainderman repealed resident statute subject to tax surrogate take effect tax imposed taxable testator died thereof thereto thousand dollars tion transfer tax vested wife