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" ... or by deed, grant, sale, or gift made or Intended to take effect in possession or enjoyment after the death of the grantor, to any person In trust or otherwise, other than to or for the use of the father, mother... "
Acts of the State of Ohio - Página 103
de Ohio - 1900
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A Manual of Maine Corporation Law: Containing the Statutes Regulating ...

Herbert Milton Heath - 1917 - 328 páginas
...consideration in money or money's worth, and except as herein otherwise provided made or intended to take effect in possession or enjoyment after the death...the grantor, to any person in trust or otherwise, except to or for the use of any educational, charitable, religious or benevolent institution in this...
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Taxation of Legacies and Successions

Massachusetts (Commonwealth). Tax Commissioner - 1917
...cases of a bona fide purchase for full consideration in money or money's worth, made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust, except," etc. Then follow the exceptions which include husband and wife and...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 836 páginas
...cases of a ftona fide purchase for full consideration in money or money's worth, made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust. Then follow the rates and exemptions as shown in the foregoing table for 1912....
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The Northwestern Reporter, Volume 172

1919
...tin's state or not, * * * which shall pass by will • * * after the death of the grantor or donor, to any person in trust or otherwise, other than to...for the use of the father, mother, husband, wife, lineal descendant, adopted child, the lineal de« scendant of an adopted child of a decedent, stepchild,...
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The South Western Reporter, Volume 212

1919
...death oi the grantor or bargainer to any person or persons or to bodies corporate or politic, in irust or otherwise, other than to or for the use of the father, mother, husband, wife, children, and lineal descendants born in lawful wedlock of the person dying seized and possessed thereof,...
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Taxation of Legacies and Successions in New Hampshire, with Supreme Court ...

New Hampshire - 1919 - 86 páginas
...by the laws regulating intestate succession, or by deed, grant, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust, except to or for the use of the father, mother, husband, wife, lineal descendant,...
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Trade Promotion Series, Edições 53-60

1927
...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7, 1927, amends Act...
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The Federal Reporter, Volume 9

1882
...in charge or trust < * * any personal property * * * transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor, to any person or persons;" and it must also come under some one of the five following subdivisions of that section....
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Annual Report of the Board of the State Assessors of the State of Maine

Maine. Board of State Assessors - 1903
...by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death...for the use of the father, mother, husband, wife, lineal des cendant, adopted child, the lineal descendant of any adopted child, the wife or widow of...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - 1931
...cases of bona fide purchase for full consideration in money or money's worth,) made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust, shall be subject to a tax. The court below decided that the tax was valid as...
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