The Transfer Tax Law of the State of New York: Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws as Amended and in Effect June 1, 1909, with Annotations and References and a Complete Table of Cases and Forms, Together with an Appendix Containing the Full Text of the Decedent Estate Law, Constituting Chapter 13 of the Consolidated Laws as Amended to June 1, 1909George Washington McElroy M. Bender, 1909 - 765 pages |
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Page vi
... amount of the estate passing to taxable persons , and not the share of each individual legatee , which would determine thereafter whether the taxable limi- tation had been equaled or exceeded , thus changing the basis upon which estates ...
... amount of the estate passing to taxable persons , and not the share of each individual legatee , which would determine thereafter whether the taxable limi- tation had been equaled or exceeded , thus changing the basis upon which estates ...
Page xxx
... Amount of estate must be proved to warrant assessment . 401 468 . How tax is to be collected is immaterial ..... 401 ... amounts to an express reservation thereof 410 484 . .... When failure to tax remainder does not bar subsequent ...
... Amount of estate must be proved to warrant assessment . 401 468 . How tax is to be collected is immaterial ..... 401 ... amounts to an express reservation thereof 410 484 . .... When failure to tax remainder does not bar subsequent ...
Page 30
... Amount of the Tax- How Measured . The amount of the tax is measured by the sum or value of the property received by the legatee . Matter of Hoffman , 143 N. Y. 327 ; Matter of Westurn , 152 N. Y. 93 . 66 Beneficially Entitled " Estate ...
... Amount of the Tax- How Measured . The amount of the tax is measured by the sum or value of the property received by the legatee . Matter of Hoffman , 143 N. Y. 327 ; Matter of Westurn , 152 N. Y. 93 . 66 Beneficially Entitled " Estate ...
Page 43
... amount of tax upon a legacy in remainder under the will of the tes- tator , who died in 1890 , the rights of the parties de- pend upon the statute as amended in 1887 ( chapter 713 ) , but the method of procedure depends upon the statute ...
... amount of tax upon a legacy in remainder under the will of the tes- tator , who died in 1890 , the rights of the parties de- pend upon the statute as amended in 1887 ( chapter 713 ) , but the method of procedure depends upon the statute ...
Page 50
... is property which passes under the will of the deceased member , and the value thereof should be included in determining the amount of his Masses . § 220 estate , subject to such transfer 50 THE LAW OF TAXABLE TRANSFERS .
... is property which passes under the will of the deceased member , and the value thereof should be included in determining the amount of his Masses . § 220 estate , subject to such transfer 50 THE LAW OF TAXABLE TRANSFERS .
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Common terms and phrases
affd affirmed amended amount Appellate Division apply appraiser assessing assets bank beneficiary Benjamin Hart bequest bonds cent Chap chapter 368 child Comptroller contemplation of death Cooksey county treasurer court held Court of Appeals daughter debts dece deceased decedent's death decision deposit depositor determined donor effect April effect June entitled erty executor exempt father gift causa mortis gift inter vivos grantor husband imposed income inheritance tax intended interest intestate issue jurisdiction Kings county legacy legatee liability Matter ment Misc N. Y. Law Journal nephew nieces nonresident decedent paid payable payment personal property power of appointment prior prop provisions real estate real property refund remainder resident residuary estate section 220 share statute supra Surrogate's take effect taxable transfer taxation taxing order thereof thereto tion Transfer Tax Law transfer tax proceedings trust deed trust fund vested widow wife York county
Popular passages
Page 63 - A deposit by one person of his own money, in his own name as trustee for another, standing alone, does not establish an irrevocable trust during the lifetime of the depositor. It is a tentative trust merely, revocable at will, until the depositor dies or completes the gift in his lifetime by some unequivocal act or declaration, such as delivery of the pass book or notice to the beneficiary.
Page 41 - When the transfer is oy will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 169 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Page 666 - March 1, 1914, leaving a last will and testament which was duly admitted to probate in the superior court of the county of Los Angeles.
Page 543 - An appeal authorized by this title, must be taken, within thirty days after service, upon the attorney for the appellant, of a copy of the judgment or order appealed from, and a written notice of the entry thereof.
Page 391 - 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; and he shall make report thereof and of such value in writing, to the said surrogate, together with the depositions of the witnesses examined, and such other facts in relation...
Page 364 - 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 state comptroller or the treasurer of the proper county on the transfer thereof.
Page 101 - When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, or within its jurisdiction, by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.
Page 393 - When property is transferred in trust or otherwise and the rights, interests 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...
Page 659 - The people of the State of New York, by the Grace of God, Free and Independent...