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 |
From inside the book
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Page xxvii
... liable , although estate has been distributed ... 341 Tax on transfer of real estate - not to be assessed against executor 342 392 . Sale of what property to pay tax .. 342 393 . Surrogate cannot decide executor's liability to pay tax ...
... liable , although estate has been distributed ... 341 Tax on transfer of real estate - not to be assessed against executor 342 392 . Sale of what property to pay tax .. 342 393 . Surrogate cannot decide executor's liability to pay tax ...
Page xxx
... liable for contempt 405 405 406 479 . 480 . Increase of property - not to be appraised .. Appraisal of residuary estate when part thereof is sub- ject to appointment .... ... 406 Procedure in appraising trust fund passing by exercise of ...
... liable for contempt 405 405 406 479 . 480 . Increase of property - not to be appraised .. Appraisal of residuary estate when part thereof is sub- ject to appointment .... ... 406 Procedure in appraising trust fund passing by exercise of ...
Page 44
... liable to taxation under the General Tax Law of the State which can be taxed under the act relating to taxable transfers , The Taxable Transfer Law has no reference or relation to the gen- eral law . The two acts are not in pari materia ...
... liable to taxation under the General Tax Law of the State which can be taxed under the act relating to taxable transfers , The Taxable Transfer Law has no reference or relation to the gen- eral law . The two acts are not in pari materia ...
Page 47
... liable to taxation . Matter of Kene , 8 Misc . Rep . 102 , 29 N. Y. S. 1078 . 47. Debts Due from a Legatee . Where testator gives his estate for life to his wife , and at her death directs that the whole thereof , includ- ing the ...
... liable to taxation . Matter of Kene , 8 Misc . Rep . 102 , 29 N. Y. S. 1078 . 47. Debts Due from a Legatee . Where testator gives his estate for life to his wife , and at her death directs that the whole thereof , includ- ing the ...
Page 61
... liable to taxation under subdivision 4 of section 220 of the Transfer Tax Law , unless the facts and circumstances in connection with such deposit establishes a gift inter vivos . There are a number of cases where the courts have passed ...
... liable to taxation under subdivision 4 of section 220 of the Transfer Tax Law , unless the facts and circumstances in connection with such deposit establishes a gift inter vivos . There are a number of cases where the courts have passed ...
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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...