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 xxvii
... assessed against executor 342 392 . Sale of what property to pay tax .. 342 393 . Surrogate cannot decide executor's liability to pay tax on motion 343 394 . ...... Administrator cannot be sued individually for transfer tax withheld 343 ...
... assessed against executor 342 392 . Sale of what property to pay tax .. 342 393 . Surrogate cannot decide executor's liability to pay tax on motion 343 394 . ...... Administrator cannot be sued individually for transfer tax withheld 343 ...
Page xxxii
... 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 424 ...
... 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 424 ...
Page xxxvi
... assessing and taxing officer ....... 511 628. Meaning of the phrase as of course 66 512 629. The taxing order is the order of the Surrogate's Court .. 512 630. Surrogate in assessing a transfer tax acts judicially and not ministerially ...
... assessing and taxing officer ....... 511 628. Meaning of the phrase as of course 66 512 629. The taxing order is the order of the Surrogate's Court .. 512 630. Surrogate in assessing a transfer tax acts judicially and not ministerially ...
Page 4
... Matter of Delano , 176 N. Y. 486 . Chapter 76 of the Laws of 1899 ( § 230 ) , assessing The Law Taxing Real Property Is Constitutional . § 220 4 THE LAW OF TAXABLE TRANSFERS . Provisions of the act declared constitutional.
... Matter of Delano , 176 N. Y. 486 . Chapter 76 of the Laws of 1899 ( § 230 ) , assessing The Law Taxing Real Property Is Constitutional . § 220 4 THE LAW OF TAXABLE TRANSFERS . Provisions of the act declared constitutional.
Page 7
... assessing a tax upon this real estate filed a memoranda of his decision , the important part of which , after referring to the objection raised by the executors , is as follows : 66 a tax " I am , therefore , forced to the conclusion ...
... assessing a tax upon this real estate filed a memoranda of his decision , the important part of which , after referring to the objection raised by the executors , is as follows : 66 a tax " I am , therefore , forced to the conclusion ...
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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...