... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by... General Laws of the State of Idaho ... - Page 559by Idaho - 1907Full view - About this book
| New York (State) - 1899 - 936 pages
...extinction or determination of s-uch charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase of benefit from... | |
| New York (State) - 1900 - 846 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase or benefit from... | |
| Harry Noyes Greene - 1901 - 220 pages
...POWER OF APPOINTMENT. Amendment to subdivision constitutional. The amendment of 1897, providing that whenever any person or corporation shall exercise...under the provisions of this Act, in the same manner as if the property to which such appointment relates belonged absolutely to the donee 3 of the power... | |
| 1901 - 1276 pages
...county of Erie is res adjudicata upon the people. Section 220, c. 284, of the tax law provides that: "Whenever any person or corporation shall exercise...taxable under the provisions of this act in the same mnuuer as though the property to which said appointment relates belonged absolutely to the donee of... | |
| Wisconsin - 1901 - 884 pages
...the income thereof by any such transfer, whether made before or after the passage of this act. tion shall exercise a power of appointment derived from...property made either before or after the passage of this act, euch appointment when made shall be deemed a transfer taxable under the provisions of this act... | |
| Wisconsin - 1901 - 900 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase of benefit from... | |
| New York (State) - 1901 - 182 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase or benefit from... | |
| New York (State) - 1901 - 1018 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase or benefit from... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1902 - 762 pages
...subdivision 5 of section 220 of the tax law of the State of New York, which reads as follows: " 5. Whenever any person, or corporation, shall exercise...or after the passage of this act, such appointment, ivhen made, shall be deemed a transfer, taxable, under the provisions of this act. in the same manner... | |
| United States. Supreme Court - 1902 - 1264 pages
...out of subdivision 5 of ยง 220 of the tax law of the state of New York, which reads as follows: "5. Whenever any person or corporation shall exercise...appointment derived from any disposition of property, made cither before or after the passage of this act, such appointment, when made, shall be deemed a transfer... | |
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