 ... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by...  General Laws of the State of Idaho ... - Page 559by Idaho - 1907Full view - About this book
 | National Tax Association - 1911 - 442 pages
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. 5. Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving... | |
 | International Tax Association - 1911 - 442 pages
...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. 5. Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving... | |
 | New York (State). Surrogate's Court (New York County) - 1911 - 670 pages
...of article X of the Tax Law, as amended by chapter 284 of the Laws of 1897, which is as follows: " Whenever any person or corporation shall exercise...act. such appointment, when made, shall be deemed a taxable transfer under the provisions of this act in the same manner as though the property io which... | |
 | California - 1911 - 1600 pages
...extinction or determination of such charge, estate or interest, shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase from the person... | |
 | Massachusetts. Supreme Judicial Court - 1911 - 804 pages
...property under the St. 1909, c. 527, § 8, the first part of which is as follows : " Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to... | |
 | Massachusetts. Tax Commissioner's Department - 1911 - 142 pages
...property under the St. 1909, c. 527, § 8, the first part of which is as follows: "Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to... | |
 | New York (State). State Board of Tax Commissioners - 1912 - 862 pages
...passage of this chapter. 6. Whenever any person or corporation shall exercise a power «f iappointment derived from any disposition of property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this... | |
 | North Dakota. Tax Commission - 1912 - 234 pages
...extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase of benefit from... | |
 | Anthony Jennings Bledsoe - 1912 - 1144 pages
...extinction or determination of such charge, estate or interest, shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corporation beneficially entitled thereto had then acquired such increase from the person... | |
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