| Arizona. Attorney General's Office - 1918 - 272 strani
...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... | |
| Virginia - 1918 - 308 strani
...case 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, whether absolutely or in trust, except to or for the use of (Class A) the husband, wife, lineal ancestor,... | |
| New York (State). Surrogate's Court (New York County) - 1919 - 632 strani
...Under this act it was provided that any property " transferred by deed, grant, sale or gift intended to take effect in possession or enjoyment after the death of the grantor or bargainer " was, with certain exceptions, subject to tax. In 1892 the Legislature materially amended... | |
| California. Supreme Court - 1919 - 980 strani
...transfers was made in contemplation of death ; that the transfers to Rosa M. Woolsey were not intended to take effect In possession or enjoyment after the death of the grantor, but were intended to have full effect at once, except a certain part of the real property conveyed,... | |
| New Hampshire - 1919 - 96 strani
...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,... | |
| Georgia - 1920 - 24 strani
...property passes by the laws of inheritance or succession, by will, or by deed, grant or gift intended to take effect in possession or enjoyment after the death of the grantor or donor; to fix the rates of said tax; to provide for the lien of said tax, the payment of said tax,... | |
| Massachusetts - 1921 - 66 strani
...the death of the grantor. In order to bring a transfer by a trust deed, which is made or intended to take effect in possession or enjoyment after the death of the grantor, within the exception contained in St. 1909, c. 490, Part IV, § 1, of "cases of a bona fide purchase... | |
| Virginia. Dept. of Taxation - 1921 - 40 strani
...case 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, whether absolutely or in trust" shall be subject to the tax. Property "within the jurisdiction of the... | |
| John Harold Sears - 1922 - 732 strani
...deed, grant, bargain, sale, or gift made in contemplation of the death of the grantor, or intended to take effect in possession or enjoyment after the death of the grantor to any person or body politic or corporate, in trust or otherwise, is subject to an inheritance tax.... | |
| National Tax Association - 1922 - 622 strani
...claiming that such interests constituted interests in property passing by deed, made or intended to take effect in possession or enjoyment after the death of the grantor. The court held the tax invalid, on the ground that the beneficiaries were in possession or enjoyment... | |
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