 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...or devisee, it shall be taxed as if there were no possibility of such divesting. Contingent Estates When property is transferred in trust or otherwise, and the rights, interest or estates of the transferee are dependent upon contingencies or conditions whereby they may be wholly or in part created,... | |
 | William Smithers Church - 1926 - 1066 pages
...eleven thereof upon order of the court having jurisdiction. PROPERTY TRANSFERRED IN TRUST. — (3) When property is transferred in trust or otherwise, and the rights, interest or estatesof the transferees are dependent upon contingencies or condition whereby they may be wholly... | |
 | North Carolina - 1927 - 800 pages
...contin..... . Kencies and condior beneficiaries are dependent upon contingencies or con- tions. ditions whereby they may be wholly or in part created, defeated,...be imposed upon said transfer at the highest rate, within the discretion of the Revenue Commissioner, which, on the happening of any of the said contingencies... | |
 | 1927 - 1034 pages
...Digests & Indexe* immediate payment of the tax on the transfer of "rights, interest or estates" which are "dependent upon contingencies or conditions whereby...or in part created, defeated, extended or abridged, * * * at the highest rate which, on the happening of any of the said contingencies or conditions, would... | |
 | 1915 - 1124 pages
...providing that when property is transferred in trust, and the estates of the transferees are dependent on conditions whereby they may be wholly or in part created,...defeated, extended, or abridged, a tax shall be imposed and payable forthwith, may both be given effect, and where the market value, at the date of testator's... | |
 | Oklahoma - 1915 - 814 pages
...interests or estates of the transferees are dependent upon contingencies or conditions whereby there may be wholly or in part created, defeated, extended, or abridged, a tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the said contingencies or conditions... | |
 | 1922 - 820 pages
...the rights, interests or estates of the transferees are dependent upon conditions or contingencies whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed immediately payable upon the transfer at the highest rate which, on the happening of any of the said... | |
 | Indiana - 1917 - 898 pages
...trust or otherwise, and the rights, interests or estates of the transferees are dependent upon the contingencies or conditions whereby they may be wholly...extended or abridged, a tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the said contingencies or conditions... | |
 | 1928 - 1014 pages
...provides that, when property is transferred in trust or otherwise, and the rights, interest, or estate of the transferees are dependent upon contingencies...in part created, defeated, extended, or abridged, the tax shall be imposed upon said transfer at the highest rate which on the happening of any such... | |
 | 1924 - 1648 pages
...presently be imposed. Another statute existing in conjunction with the above statute, providing that when property is transferred, in trust or otherwise, and the rights, interest, or estate of the transferees are dependent upon contingencies or conditions whereby they may be wholly... | |
| |
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... 
