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actually additional Administration adopted allowed amount applies association belonged beneficiaries Brother Chapter charitable child Class Classification collected commission contemplation corporation court death decedent decedent's deductions deed deemed determined devise Disposition donee donor educational effect in possession equal exceeds excess executors exemptions exercise expenses extent Federal estate tax fund gift grant grantor gross estate held hereinafter husband income inheritance tax institutions intangible intended to take interest is charged interest therein joint jurisdiction laws legacy less lien lineal descendant manner months nonresident paid passing Payment of tax percent per annum policies possession or enjoyment proceeds property transferred provisions RATES OF TAX real property received religious resident respect Session shares sister situated succession survivor tangible personal property tax imposed tax is imposed TAX PAYABLE taxable thereof thereto transfer transfer taxable treasurer trust trust or otherwise United unless widow wife
Page 89 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 133 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.
Page 68 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 28 - ... the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Page 109 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 55 - In contemplation of death, or intended to take effect in possession or enjoyment after the death of the grantor or...
Page 63 - When the transfer is of property made by a resident or by a nonresident, when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death.
Page 61 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death.
Page 62 - All specific State taxes, except those received from the mining companies of the Upper Peninsula, shall be applied in paying the interest upon the primary school, university, and other educational funds, and the interest and principal of the State debt, in the order herein recited, until the extinguishment of the State debt, other than the amounts due to educational funds, when such specific taxes shall be added to, and constitute a part of the primary school interest fund.