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" Where the person or persons entitled to any beneficial interest in such property... "
Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ... - Página 631
de Peter V. Ross - 1912 - 841 páginas
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 páginas
...decedent at the rate of four per centum of the clear market value of such interest in such property. 5. Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is hereinbefore stated, or shall be a stranger...
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - 1862 - 616 páginas
...hereby are, made subject to a duty or tax, to be paid to the United States, as follows, that is to say : Second, Where the person or persons entitled to any beneficial interest in such property shall be a descendant of a brother or sister of the person who died possessed, as aforesaid, at and after the...
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - 1862 - 588 páginas
...dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Third, Where the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or...
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - 1862 - 148 páginas
...aunt, or second cousin, for each and every hundred dollars of the clear value of such interest, Do., where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood...
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Statistical Pocket Manual of the Army, Navy and Census of the United States ...

1862 - 230 páginas
...are, made subject to a duty or tax, to be paid to the United States as follows, that is to say : 1st. Where the person or persons entitled to any beneficial interest in such property shall oe the lineal issue or lineal ancestor, wife or husband, brother or sister, to the person who died...
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The Tax Payer's Guide: An Analytical and Comprehensive Digest of the ...

Thompson Westcott - 1863 - 72 páginas
...gift, intended to take effect after the death of the grantor or bargainer, pay tax as follows: — 1. Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother, or sister to the person who died possessed of such property...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - 1863 - 606 páginas
...seventy-five cents for each and every hundred dollars of the clear value of such interest in such property. Second. Where the person or persons entitled to any beneficial interest in such property shall be a descendant of a brother or sister of the person who died possessed, as aforesaid, at and after the...
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The National Almanac and Annual Record

1864 - 670 páginas
...aunt, or second cousin, for each and every hundred dollars of the clear value of such interest £4 where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood...
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Strickland & Co.'s North-western Almanac ...

1865 - 110 páginas
...aforesaid at the rate of $1 for each and every {100 of the clear value of such interest in such property. SECOND. — Where the person or persons entitled to...any beneficial interest in such property shall be a descendant of a brother or sister of the person who died possessed, as aforesaid at the rate of f...
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embracing devises, legacies, and charitable trusts, and the duties of ...

Isaac Fletcher Redfield - 1866 - 1102 páginas
...the rate of two dollars for each and every hundred dollars of the clear value of such interest. 3. Where the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the father or mother, or a descendant of the brother or sister of the father...
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