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 xix
... payment cannot be considered a payment made " in advance " 149 191. When the power is deemed to have been exercised ...... 151 192. Exercise of power , which merely continues the remainder where it was vested under the will creating the ...
... payment cannot be considered a payment made " in advance " 149 191. When the power is deemed to have been exercised ...... 151 192. Exercise of power , which merely continues the remainder where it was vested under the will creating the ...
Page xxv
... PAYMENT OF TAX , § 222 , TAX LAW - DISCOUNT AND INTEREST , § 223 , TAX LAW . PAR . 336. Accrual and payment of tax . 315 337. The general subject ..... 316 338. When the tax accrues . 316 339 . The State's right to the tax is coincident ...
... PAYMENT OF TAX , § 222 , TAX LAW - DISCOUNT AND INTEREST , § 223 , TAX LAW . PAR . 336. Accrual and payment of tax . 315 337. The general subject ..... 316 338. When the tax accrues . 316 339 . The State's right to the tax is coincident ...
Page xxvi
... Payment to whom made .... 320 349. Id .; when estate has been distributed .. 320 350 . Voluntary payment 321 351 . When payment not deemed voluntary ... 321 352 . Payment in case of a legacy in trust for life with re- mainder over 322 353.
... Payment to whom made .... 320 349. Id .; when estate has been distributed .. 320 350 . Voluntary payment 321 351 . When payment not deemed voluntary ... 321 352 . Payment in case of a legacy in trust for life with re- mainder over 322 353.
Page xxviii
... payment of interest on refund 353 410. Statute need not provide for interest when directing a refund 355 ..... 411. Amendment of 1907 prohibiting payment of interest on refunds 355 412. Right to refund is not a vested right ... 356 413 ...
... payment of interest on refund 353 410. Statute need not provide for interest when directing a refund 355 ..... 411. Amendment of 1907 prohibiting payment of interest on refunds 355 412. Right to refund is not a vested right ... 356 413 ...
Page xxxiii
... 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 468 ..... 555 - b ...
... 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 468 ..... 555 - b ...
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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...