Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming and Former Acts of Congress with Forms and Full Texts of Statutes

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Bancroft-Whitney, 1912 - 841 páginas
 

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CHAPTER III
49
MINNESOTA STATUTE
51
Law Governing Powers of Appointment
62
Amendatory
64
Curative Act 43 Repeal and Reenactment of Statute
65
Repeal of United States Statute
66
CHAPTER IV
68
Creation of Power as Effecting Taxable Transfer
106
Exercise of Power as Effecting a Taxable Transfer
107
Constitutionality of Tax on Exercise of Power
110
Acts Constituting an Exercise of Power
112
Change of Realty to Personalty by Equitable Conversion
115
NonresidentsSitus of Property
116
Transfers in Contemplation of Death in General
117
Probate Court Having Jurisdiction
118
Rate of TaxationRelationship of Parties 86 Time for Assessment of
119
Gifts Inter Vivos or Causa Mortis
120
CHAPTER VI
121
Future Contingent EstatesUnited States Rule
144
Person or Fund Liable for Tax
145
Amount of Tax on Contingent Remainder 103 Law Governing TaxRetrospective Statute
147
CHAPTER VII
149
CHAPTER VIII
169
CHAPTER IX
187
NEW HAMPSHIRE STATUTE
191
CIRCUMSTANCES AFFECTING LIABILITY FOR TAX 158 Compromise of Will Contest or LitigationPennsylvania De cisions 159 Compromise o...
210
CHAPTER XI
221
CHAPTER XII
258
PERSONS OR FUND LIABLE FOR TAX 205 Distributee or His Share of Estate 206 Personal Liability of Distributee 207 Effect of Renunciation of...
267
CHAPTER XIV
275
CHAPTER XV
280
JURISDICTION OF COURTS 235 Of Probate Courts in General 236 In Case of Powers of Appointment 237 In Const uction of Wills 238 In Deter...
285
APPRAISEMENT VALUATION AND ASSESSMENT 250 Statement of Property and Persons Liable for Tax 251 Appraisers and Appraisement in ...
294
Appraisers and Appraisement
295
CHAPTER XVIII
311
VACATION AND MODIFICATION OF ORDERS OR DECREES 290 Conclusiveness of Orders and Decrees 291 Vacation or Setting Aside of Orde...
326
CHAPTER XX
334
PAYMENT AND ENFORCEMENT OF TAX 308 Method of Enforcement in General 309 Failure of Statute to Prescribe Procedure 310 Law Gover...
339
CHAPTER XXII
355
Order Remitting Penalty
356
Petition for Order Fixing Tax Without Appraiser
357
Order Fixing Tax Where No Appraiser Appointed
358
Petition to Declare Estate Exempt
359
Order Exempting Estate
360
Order Remitting Report to Appraiser
361
Composition Agreement
362
Waivers of Notice by Controller
363
Affidavits for Appraisal of Nonresidents Estate
364
Memorandum Used by Appraisers of New York County for Preparation of Affidavits
365
District Attorney ProceedingsPetition for Citation
366
District Attorney ProceedingsOrder for Citation
367
District Attorney ProceedingsCitation
368
District Attorney ProceedingsOrder Appointing Appraiser
369
District Attorney ProceedingsDecree Fixing Tax Directing
370
vii
387
Payment
390
CHAPTER XXIII
391
Legacies Charged upon Real EstateCollection of Tax 410 Valuation and Appraisement of Property
393
Jurisdiction of Probate Court 412 Account of Executor not Settled Until Tax Paid 413 Duty of Attorney GeneralAppointment and Compensation of ...
394
CHAPTER XXIV
395
CHAPTER XXV
410
Exemptions from Taxation
418
Estates for Years or LifeRemainders and Contingent Interests
419
Bequests to Executors in Lieu of Compensation
420
Time for Payment of TaxInterest and Discount
421
Penalty for Nonpayment
422
Collection of Tax by Executor or Trustee
423
Sale of Property to Pay
424
Payment to County TreasurerDuty of Controller_Receipts
425
Refunding Excess Payments
426
Transfer or Delivery of Stock Securities DepositsNotice
427
CHAPTER XXVIII
432
Time for Payment of TaxInterest and Discount 445 Collection of Tax by Executor 446 Sale of Property to Pay Tax 447 Payment by Executor to C...
444
Notice from Executor to County Treasurer of Estates Subject to Tax 449 Refunding Excess Payments 450 Transfer or Delivery of Stocks Securities ...
448
Refund of Tax Erroneously Collected
451
Proceedings to Determine whether Transfer Subject to Tax 537 Lien of
453
Contingent or Expectant Estates 539 Computation of Taxes on Expectant Estates Under Former Statute
454
Guardian for Person Under Disability 541 Transfers Exempt from Tax 542 Transfers by Deed Instrument or Memoranda 543 Certified Copies of P...
455
Repeal of Other Statutes
456
CHAPTER XXX
457
Account of Executor not Settled Before Tax Paid 565 Jurisdiction of Court 566 Bequest to Executor in Lieu of Compensation 567 Legacies Charge...
466
Information to be Furnished State Treasurer on Demand 570 Lien Book to be Kept by Clerk of Court
467
Report of ExecutorsEntry of Tax Liens 572 Extension of Time for Appraisement
468
Report by Heirs to Clerk 574 Entries to be Made by Clerk in Lien Book 575 Clerk to Keep Probate Record 576 Clerk to Report Estates Subject to T...
469
Duties of County AttorneyCompensation 578 Settlement of Conflicting Claims for Fees
470
Enforcement of Payment of Tax 580 Costs Taxed to Estates 581 Delivery or Transfer of Securities or DepositsNotice
471
Transfers of Corporate StockLiability of Corporation 583 Corporations to Report Certain Stock Transfers to State Treasurer
472
Inventory and AppraisementFailure to File 605 Recording Inventory and AppraisementCopies of Papers 606 Tax on Stock Transferred by Foreign ...
476
CHAPTER XXXII
486
Payment by Executor to Sheriff or CollectorReceipts and Vouchers
488
Laws of 1906 p 173 3 Wolffs Constitution and Revised Laws of 190408
492
Refunding Excess Payments
499
Transfer or Delivery of Stocks Securities DepositsNotice Thereof
500
CHAPTER XXXV
509
pp 5064
516
Collection of Tax by ExecutorSale of Land 723 Legacy Charged upon Real Estate
520
Testamentary Provision for Payment of Tax 725 Sale of Real Estate to Pay Tax 726 InventoryPenalty for Failure to File 727 Copies of Inventory a...
521
Transfer or Delivery of SecuritiesNotice to Treasurer and Re ceiver General 730 Tax Commissioner to be Party to Petition by Foreign Executor 731...
522
Appraisal and Valuation of Property 733 Determination of Amount of Tax by Commissioner 3 734 Jurisdiction of Probate CourtLiability of Executor
523
CHAPTER XXXVII
528
Transfers Subject to TaxRatesPersons LiableLienTime
545
CHAPTER XXXIX
565
Proceedings upon Failure of Executor to Pay Tar 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...
579
Appraisers and Appraisement 843 Appraiser Taking More Than Regular FeesPenalty
580
Jurisdiction of Courts 845 Citation to Compel Payment 846 Proceedings upon Failure to Administer Estates
581
Action to Enforce Tax 848 Statement by Clerk of Delinquent Taxes 849 Costs of Collection 850 Record to be Kept by Clerk 851 Duties of County...
582
Receipts for Payment of TaxRecords 853 Purposes to Which Taxes Shall be Devoted 854 Repeal of Inconsistent Acts 855 Time When Statute Take...
583
Foreign EstatesDeduction of Debts
584
Property of Foreign Estates not Specifically Devised
585
Approval of Compromise Settlemento
586
Unknown Heirs 588 Refund of
587
Contingent Estates Devises or Legacies
589
Definitions of Terms
590
Records to be Kept by State Treasurer
591
Repeal of Conflicting Statutes
592
CHAPTER XXXI
601
Liability of Property to Tax Due Prior to Passage of This Act 912 Valuation of Annuities and Estates for Life or for Years 913 Refund of Tax Erron...
607
Examination of Papers and Records by Controller 916 Appraisers and Appraisement
608
CompensationPenalty for Taking Illegal Fees 918 Jurisdiction of Ordinary 919 Citation to Delinquent Taxpayer 920 Notice to Attorney General of ...
609
Records to be Kept by County Clerk
633
Duties of Sheriff or Collector in Enforcing and Accounting
634
Taxes
636
Taking Possession of Succession Without Authority of Court
637
Executor to Fix Amount of
638
Collection of Tax 640 Liability of ExecutorNo Discharge Until Tax Paid
640
Duty of Heir When Administration not Ordered by Court
641
Payment of Tax 643 Sale of Property to Pay
642
Liability of Heir for Legacy
644
Search by Tax Collector
645
Appointment of Executor When Will Found
646
Procedure Where No Will Found
647
Proceedings by Heir or LegateeCosts and Attorney
648
Rights of Creditors Preserved
649
Tax on Entire Succession to be Paid When Accepted
650
Transfer or Delivery of Stocks Deposits and Other Property
651
Burden of Proof to Establish Exemption
652
Jurisdiction of District Court
653
Curator Ad Hoc to Represent Nonresident and Unknown Heirs
654
Commissions of Tax Collector and Clerk of Court
655
Attorney to Assist Clerk of CourtFees
656
Valuation of Annuities
657
Interest on Delinquent
658
Costs to be Borne by Mass of Succession
659
CHAPTER XXXIV
660
Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...
661
CHAPTER L
674
CHAPTER LI
684
Transfers Subject to TaxRatesExemptions
689
Payment of Tax by Executor
690
Valuation of PersonaltySale of Property to Pay
691
CHAPTER LIII
701
CHAPTER LIV
706
CHAPTER LV
718
Proceedings Installed by Tax Commissioner in Probate Court 1287 Jurisdiction of Court in Such Proceedings 1288 Issuance of Letters of Administr...
719
Application by Tax Commissioner for Appointment of Administrator
735
Account of Executor not Allowed Until Tax Paid
736
Proceedings by Treasurer and Receiver General to Recover
737
Retrospective Operation of Statute
738
Construction of Statute With Reference to Other Laws
739
Repeal of Other Legislation
740
Powers of Appointment
741
CHAPTER LVIII
746
Appraisers and Appraisement
756
Appointment of AppraisersValuation of Property
757
Notice of AppraisementProceedings and Expenses
758
Report of AppraiserAssessment of
759
Notice to Attorney General of DelinquenciesProceedings to Collect
760
Rates of Taxation
771
Rates of Taxation
772
Transfers Exempt from Taxation
773
Time When Statute Takes EffectValuation of Property
774
Collection of Tax by Executor
775
Payment to County and State TreasurerReceipts
776
Lien of
777
Interest on
778
Payment
779
Legacy Charged upon Real Estate
780
Refund of Tax Erroneously Paid
781
NonresidentsTransfer or Delivery of Stocks and Securities Notice
782
Transfer or Delivery of Deposits or Securities Notice
783
Application by Attorney General for Letters of Administration
784
Appraisers Taking Illegal FeesPenalty 454 Jurisdiction of Court 455 Proceedings to Enforce Tax 456 Notice to District Attorney of Unpaid TaxPro...
785
Duties of County Treasurer 461 Compensation of County Treasurer 462 Receipts Lien of TaxTime When Statute Takes Effect
786
Ancillary Administration on Estate of NonresidentNotice 467 Effect of Failure to Take Out Ancillary Administration 468 Transfer or Delivery of St...
787
Determination of Value of Estate and Amount of
788
Notice of Tax for Which Estate is Liable
789
Objections to AssessmentReassessment
790
CHAPTER XXVII
791
Records and Reports of Probate CourtReport of Register of Deeds
792
Stipulation by Attorney General of Amount of Tax to be paid
793
Power of Attorney General to Issue Citations and Examine Books and Records
794
Refund of
795
Duty of State Auditor and Treasurer
796
Appraiser Taking Other Than Regular FeesPenalty Therefor 503 NonresidentsJurisdiction of Court 504 Citation to Delinquent Taxpayer 504a Proc...
797
Liability of ExecutorSale of Property to Pay Tax 519 Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notic...
798
Time When Act Takes Effect
799
Deduction of Debts 548 Collection of Tax When No Administrator Appointed 549 Appointment and Qualification of Appraisers 550 Issuance of C...
800
Validity of Previous Proceedings
801
KANSAS STATUTE General Statutes of 1909 pp 19972004
802
Payment of Tax on Future Interests 599 Bequests to Executors in Lieu of Compensation
803
634a Refund Where Legacy Less Than Five Hundred Dollars
804
Time for Payment Interest and DiscountLienBond of Executor
805
Bequests to Executor in Lieu of Compensation 663 Time for Payment of TaxInterestLien 664 Liability of Executor
806
Failure of Executor to Pay Tax Within Thirteen Months 693 Appointment of Appraisers of Real Estate 694 Warrant to Appraisers of Real Estate 69...
807
Refusal to Furnish Tax Commissioner With Information 743 Application of Provisions of This Act to Unpaid Taxes
808
Fees of County Treasurer 763 Record to be Kept by Probate Judge 764 Copies of Letters and FormsReport of Register of Deeds Property of Nonresi...
809
Bequests to Executors in Lieu of Commissions
810
Collection of Tax by Executor
811
Payment of Tax on Gift for a Limited Period
812
Payment by Executor to Collector of RevenueReceipts
813
Refund of
814
Executor to Notify Probate Judge of Taxable Transfers
815
Transfer of Stocks or Loans by Foreign Executor
816
Appraisers and Appraisement
817
Determination of Value of Estate and Assessment of
818
Reappraisement
819
Appraiser Taking Illegal FeesPenalty
820
Records to be Kept by Probate Judge
822
Reports to be Made by Probate Judge and County Recorder
823
Notice to Collector of Unpaid TaxProceedings for Collection
824
Receipts for Payment of
825
Commissions for Collecting
826
Repeal of Inconsistent Statutes
827
Transfers Subject to TaxRate of TaxationExemptions
828
Appraisement of Contingent or Determinable Estates
829
Jurisdiction of Courts 430 Citation to Delinquent Taxpayers
830
Testamentary Provision for Payment 603 Sale of Property to Pay
831
Penalty for Nonpayment
832
Legacies Charged upon Real Estate 667 Legacies for a Limited Period
833
Definitions of Terms 768 Time When Statute Takes Effect
834
Payment to County TreasurerReceipts
835
Liability on Executors Bond
836
Transfer of Stock or Obligations by Foreign Executor
837
Transfer of Stocks or Securities by Foreign Executor 1335 Duty of County Clork or Court to Report Transfers 1336 Statement by Executor of Tran...
838
Transfer or Delivery of Stocks Securities and DepositsNotice 523 Refunding of Tax Erroneously Paid
839
Sale of Property to Pay
840
Notice to County Attorney of Unpaid Taxes 1390 Statement to County Treasurer of Delinquent Taxpayers 1391 Record of Estates to be Kept by Co...
841

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Página 108 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this Act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and has been bequeathed or devised by such donee by will...
Página 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...
Página 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...
Página 621 - ... 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 said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...
Página 652 - 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 treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.
Página 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...
Página 655 - ... property. 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...
Página 631 - Where the person or persons entitled to any beneficial interest in such property...
Página 432 - ... to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.
Página 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

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