 | George Washington McElroy - 1909 - 820 páginas
...surrogate of Orange county made an order fixing tax, holding that the gift under the trust deed was intended to take effect in possession and enjoyment at or after death (subd. 4, § 220, Tax Law), and taxable. The widow and children appeal to surrogate on the ground that... | |
 | National Tax Association - 1924 - 628 páginas
...of the survivor as to onehalf of the total property was taxable, on the ground that the transfer was intended to take effect in possession and enjoyment at or after death. — In re Muggins1 Estate, 125 Atl. 27. INHERITANCE, STATE — ESTATE OF INDIANS. — Oklahoma sought... | |
 | 1925 - 798 páginas
...Conveyance made without valuable and adequate consideration if executed in contempplation of death or if intended to take effect in possession and enjoyment at or after death, 4. Transfers by the cesser of interest in joint tenancy, or by the exercise of or failure to exercise... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...classes of property make any transfer by deed, grant, bargain, sale or gift in contemplation of death or intended to take effect in possession and enjoyment at or after death, or any trust with a power of alteration, amendment or revocation? Answer yes or no F. Did the decedent... | |
 | 1928 - 1066 páginas
...the United States March 21, 1927, supports the ruling of the court. [3] Was the transfer, Exhibit B, intended to take effect in possession and enjoyment at or after death? Standing alone, the transfer by its terms is absolute. So considered there can be neither "contemplation... | |
 | 1928 - 1120 páginas
...the United States March 21, 1927, supports the ruling of the court. [3] Was the transfer, Exhibit B, intended to take effect in possession and enjoyment at or after death? Standing alone, the transfer by its terms is absolute. So considered there can be neither "contemplation... | |
 | Wisconsin. Tax Commission - 1928 - 282 páginas
...proceedings in this estate on the theory that the transfer under the trust instrument was a transfer- intended to take effect in possession and enjoyment at or after death. The court so found and the tax has been paid into the state treasury. CHAPTER IV THE INCOME TAX Its... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 páginas
...laws. Nearly all the States include in the taxable estate transfers made in contemplation of death or intended to take effect in possession and enjoyment at or after death. Most of the States also provide an arbitrary period of from 1 to 6 years during which transfers inter... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 páginas
...laws. Nearly all the States include in the taxable estate transfers made in contemplation of death or intended to take effect in possession and enjoyment at or after death. Most of the States also provide an arbitrary period of from 1 to 6 years during which transfers inter... | |
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... intended to take effect in possession and enjoyment at or after death. 
