A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes: With Statutes, Decisions and FormsMatthew Bender, 1925 - 1461 pages |
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Common terms and phrases
administration amended amount appeal application appraiser assessed assets beneficiary bequest bonds cent centum claim collector Commissioner Comptroller consideration in money contemplation of death contingent corporation county treasurer court date of death debts deceased decedent decedent's death deduction deed determined dollars domicile donor entitled estate exceeds estate tax executor exemption expenses fair consideration filed gift gift tax gifts inter vivos gross estate held included inheritance tax interest therein intestate jurisdiction legacy legatee liability lien Matter Misc money or money's money's worth mortgages notice paid payable payment personal property possession or enjoyment power of appointment prior purpose real estate real property received refund remainder remainderman resident residuary estate Revenue Act schedule statute subdivision Supp surrogate surrogate's court take effect tax commission tax imposed taxable taxation thereof tion Transfer Tax Law trust United YORK STATE Transfer