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" Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor... "
The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ... - Seite 63
von United States - 1862 - 93 Seiten
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Collateral Legacy and Succession Tax: Revised Laws, Chapter 15, and ...

Massachusetts, Massachusetts. Treasury Department - 1902 - 78 Seiten
...Commonwealth regulating intestate succession, or by deed, grant, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother," and certain...
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The Charter and Ordinances of the City of Portland: Together with Acts of ...

Portland (Me.). - 1902 - 1200 Seiten
...by will or by the intestate laws of this State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife,...
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Annual Report

Maine. Bureau of Taxation - 1903
...by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife,...
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Congressional Serial Set

1904
...part thereof shall lie within this State, or any interest therein or income therefrom which shall be transferred by deed, grant, bargain, sale, or gift, made or intended to take elt'ect in possession or enjoyment after the death of the grantor, etc. , to any person or persons,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Band 196

United States. Supreme Court - 1905
...of such property, either by will or by the intestate laws of any State or Territory, or any personal property or interest therein, transferred by deed,...gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1905
...of. such property, either by will or by the intestate laws of any State or Territory, or any personal property or interest therein, transferred by deed,...gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body...
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Digest of Decisions and Regulations Made by the Commissioners of Internal ...

United States. Internal Revenue Service - 1905 - 199 Seiten
...construction. Construction of the words "deed," "grant," "tale," "gift:" Construction of the words "transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death" of the grantor or bargainer," as found in section 29 of the war-revenue...
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Reports of Cases Decided in the Supreme Court of the State of Oregon, Band 100

Oregon. Supreme Court, William Wallace Thayer, Joseph Gardner Wilson, Thomas Benton Odeneal, Julius Augustus Stratton, William Henry Holmes, Reuben S. Strahan, George Henry Burnett, Robert Graves Morrow, James W. Crawford, Frank A. Turner, Bellinger, Charles Byron - 1922
...of his or her estate made in contemplation of the death of the grantor, or bargainor, or intended to take effect in possession or enjoyment after the death of the grantor, bargainor or donor to any person or persons, or to any body or bodies, politic or corporate, in trust...
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Virginia Tax Laws, 1922: With Sections of the Code and Acts of ..., Band 287

Virginia - 1922 - 333 Seiten
...case of a bona fide purchase for full consideration in money or money's worth) -made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (Class A) the husband, wife, lineal ancestor,...
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Taxation in Massachusetts: A Treatise on the Assessment and Collection of ...

Philip Nichols - 1922 - 821 Seiten
...income which were in existence at the time of the grantor's death is not taxable as a grant intended to take effect in possession or enjoyment after the death of the grantor, although the death of the grantor extinguished the possibility of a revocation of the trust. Page 625....
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