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PAR. 523. Where life estate is adeemed the property should be taxed
as part of the residuary estate.....
432
524. Appraisal of sum given to persons taxable at different
rates for care of invalid....
525.
When the value of each interest should be determined
and the tax assessed against such beneficiary individu-
ally
433
526.
When tax on conditional transfers should be assessed
against the executors......
424
.....
527.
....
When tax on contingent interests to be assessed against
the trustee
528. Undetermined interest in a deceased brother's estate
how appraised ..
435
529. When will directs debts due the estate to be deducted
from share of legatee...
Vested interests in real property under trust deed
affected by subsequent law taxing real property passing
to one per cent. class....
... 436
531. When decedent's interest as residuary legatee in an estate
will be considered in determining whether his property
in this State equals the taxable limitation.....
Where possession of remainder depends upon remainder-
man surviving the life tenant, tax will be assessed at
the highest rate...
532.
533. Where decree of court in another State is a bar..
PROCEEDINGS BY APPRAISERS VALUE OF FUTURE AND LIM-
ITED ESTATES HOW DETERMINED.
Method of ascertaining value of life estates generally... 450
Valuation of life estate when life tenant dies prior to
appraisal
538.
539.
450
540. Id.; where life tenant exceeds her expectancy.....
541. Id.; where life estate can be divested by the act or omis-
sion of the legatee....
452
PAR. 542.
543.
PAGE.
Id.; rate of interest must be five per cent. per annum.. 453
Valuation of remainder interests subject to life annuity
where annuitant exceeds his expectation of life.... 453
544. Vested and contingent future estates and remainders... 455
545. History of the law affecting life estates and remainders
prior to 1899......
546-a. Taxing expectant estates at their full undiminished value, etc
456
459
547-b. "
Expectant estates "-appraised at full undiminished
value
... 462
463
...
548 c. Taxing transfers upon the exercise of a power of ap-
pointment
549 d. Transfers subject to a contingent incumbrance.
Id.; incident ....
550 e. Increase accruing—when deemed a taxable transfer.. 464
551. Contingent remainders since 1899 are presently taxable. 464
552. The provisions of the amendments of 1899 (§ 230) apply
equally to the payment of tax on vested as well as con-
tingent remainders
553. When contingent or vested remainder not presently tax-
able
466
468
554-a. Where life tenant can use a part or all of the prin-
cipal
555-b. Where life tenant can exercise a power of appoint-
ment over the fund......
561. Id.; when cost of annuity determines its value as affect-
ing the residuary estate.....
472
562. Tax on remainders in trust estates since 1899 are pres-
ently payable
474
564.
---
565.
563. The Transfer Tax Law does not apply to remainders and
reversions created before it went into effect...... 475
The Act of 1885 remainder created by deed.......... 475
Defeasible interests, transfers of refers to testator's
death ....
567. Contingent and expectant estates
566. Decision prior to chapter 76, Laws 1899- when contin-
gent interests taxable under Act of 1885......
Act of 1892.
571.
480
573.
574.
575.
576.
577.
Deductions generally - - commissions of executors and ad-
ministrators
571a. Three full commissions - when a proper deduction....
572. The commissions of temporary administrators..
Commissions of foreign executors...
Executor's commissions as trustee...
Counsel fees.
Disbursements for benefit of estate.
Commissions of trustee.....
578. Deduction of note in litigation....
482
484
485
Taxes under greater New York charter when not de-
ductible
487
586. Taxes due on real estate without this State not a debt to
be deducted from decedent's personal estate..
587. Where taxes on unproductive real property held in trust
not deductible from life tenant's estate.....
588. Expense of trust over real property should not be de-
ducted from the personal estate.....
When dower is not a proper deduction from decedent's
real estate
490
597. A judgment, liability to pay which is secured by an in-
598.
demnity bond and mortgage, is not a proper deduction. 493
Debts due New York creditors by nonresident decedent.. 494
PAR. 599. Debts owing resident creditors must be deducted from
600.
property of nonresident in this State.......
When certified copy of foreign decree basis upon which to
fix deductions
..... 495
495
605.
Apportionment of debts, etc., between exempt and non-
exempt personal property...
497
606.
Effect of directions in will to pay debts barred by statute
of limitation
498
611.
Sum paid for withdrawal of objections to probate not
allowed
......
500
612.
The amount of the individual bond of a decedent accom-
panying a mortgage executed by both decedent and his
wife upon real estate owned by the wife, will not be de-
ducted from the decedent's personal estate as a debt
owing by him......
501
616.
613. Articles enumerated in subdivision 3 of section 2713 of
the Code-not entitled to money allowance therefor.. 502
614. Money in lieu of certain articles not to be deducted..... 502
615. Widow entitled to money equivalent in lieu of necessary
provisions and fuel for sixty days......
When naming a claimant as a residuary legatee, does not
bar the claim as a valid deduction...
503
Creditors not accepting payment of debts by will.....
618. Legacy to a creditor - not to be deducted.....
504
Mortgage debts not to be deducted from personal estate. 505
Tax paid in another State......
506
622.
Repairs to real estate not allowed..
507
623.
624.
Tax directed to be paid as an administration expense... 508
When debts cannot be deducted after appraisal...
508
624a. The husband's right of curtesy...
CHAPTER XVI.
DETERMINATION OF SURROGATE, § 231, TAX LAW.
PAR. 625.
Determination of surrogate.....
510
626. Value of the estate and amount of tax how determined. 511
627. The surrogate is the assessing and taxing officer....... 511
628. Meaning of the phrase as of course
512
629. The taxing order is the order of the Surrogate's Court.. 512
630. Surrogate in assessing a transfer tax acts judicially and
not ministerially ...
631. Notice of determination
-
to whom given..
632. Presumption of notice....
633. How far a judicial determination is conclusive.
513
514
635.
634. Id.; binding upon the question of taxation only...... 514
Id.; final as to known property...
636.
637.
638.
Surrogate to forward copies of all orders to Comptroller. 514
When order is not entered by consent....
Interests of beneficiaries under the order..
515
639. Vacating order - newly discovered evidence..
640. Report can be sent back for correction....
641. Surrogate's power to correct clerical errors.
642. Order of exemption ex parte application for..
643. When orders of exemption should be refused..
646. Surrogate must order an appraisal upon application of
an interested party.....
519
647.
Surrogate can order reference to determine residence.... 520
648. Surrogate can, however, determine decedent's residence
from the report of the appraiser....
Corresponding sections of former acts relating to the
determination of the surrogate..
522