The Transfer Tax Law of the State of New York: Being Sections 220 to 245, Both Inclusive, of Chapter 60 of the Consolidated Laws as Amended and in Effect June 1, 1909, with Annotations and References and a Complete Table of Cases and Forms, Together with an Appendix Containing the Full Text of the Decedent Estate Law, Constituting Chapter 13 of the Consolidated Laws as Amended to June 1, 1909

Naslovnica
George Washington McElroy
M. Bender, 1909 - Broj stranica: 765
 

Sadržaj

Legacy to the widow in lieu of dower is taxable
56
Id in trust
63
93
71
102
77
80 Saving bank deposits
80
110
81
Increase accruing after decedents death
84
Legacy is a naked right until reduced to possession
90
139
96
DEATH
100
Distinction between gifts inter vivos and causa mortis
107
Gifts not made in contemplation of death of donor
114
Giftstaking effect at or after the donors death
118
Gifts not made to take effect at or after donors death
125
PAR 217
134
CHAPTER VI
136
218
139
188
146
Exercise of power which merely continues the remainder
154
When remaindermen not bound by acts of life tenant
159
Limitations to the five per cent class
180
219
193
Notes and bonds secured by real estate without this State
195
Residence of decedentpractice where issue in respect
202
Recognition of laws of other States respecting distribu
211
Property of nonresident not taxable when exceeded
217
220 Tax Law
220
Executors cannot elect to pay debts owing nonresident
220
Executors can appeal although will charges tax upon
223
PAR 215
243
62
264
280
265
288
270
Where net estate is 10000 or over transfers to both
279
298
285
The relationship must be mutual
291
Rate of tax where legatee is both stepchild and nephew
295
Corporations specifically exempted by the Act of 1905
298
CHAPTER IX
314
When liability to taxation accrues under trust deed
319
When tax did not accrue until termination of life estate
320
350
321
Payment in case of a legacy in trust for life with re mainder over
322
Payment of tax at decedents domicile
323
Payment made under mistake of fact as to ownership of property
324
When direction to pay tax from residuary estate applies to all gifts under the will
325
When tax on trust estate to be paid from corpus of fund
326
365
327
Application for
328
Surrogates power to remit penalty
329
Liability to pay is an accrued right
330
CHAPTER X
333
Lien of tax and collection by executors administrators and trustees
334
The general subject
335
The tax is a lien upon the property until paid
336
Limitations prescribed by section 282 of the Tax Law
337
Only applies to bona fide purchasers
338
Collection of tax by executors etc
340
Executors administrators or trustees liability
341
Tax on transfer of real estate not to be assessed against executor
342
Surrogate cannot decide executors liability to pay tax on motion
343
Duty of foreign executrix as to marshaling assets
344
Refund of tax erroneously paid
345
The general subject
347
Power of surrogate to order refund
348
Refund after time to appeal has expired
349
When proceeding is commenced within the twoyear limi tation
351
When without jurisdiction incident
376
Ancillary letters unnecessary in transfer tax proceedings
377
Distribution does not affect the jurisdiction
378
Appointment of appraisers stenographers and clerks
379
A transfer tax appraiser is a public officer
381
The general subject
382
Chapter 658 Laws of 1900 is constitutional
384
County treasurers to act as appraisers in certain counties chapter 173 Laws of 1901 is constitutional
385
CHAPTER XIII
386
Second appraisal
387
Proceedings by appraisers
388
Duty of surrogate to appoint an appraiser is imperative surrogates discretion
393
Character of the law
395
When appraiser to be appointed
396
State Comptrollers right to an appraisal
397
Hearings before appraiser
400
478
406
486
412
PAR 570
419
Stocks of domestic corporations are appraised at their
423
PAR
429
Where life estate is adeemed the property should be taxed
432
CHAPTER XIV
445
Id rate of interest must be five per cent per annum
453
547b Expectant estates
462
286
470
571
478
573
484
589
490
Articles enumerated in subdivision 3 of section 2713
502
Taxpaid in another State
506
CHAPTER XVI
509
Determination of surrogate
510
Value of the estate and amount of tax how determined 511
511
Meaning of the phrase as of course
512
Notice of determination to whom given
513
binding upon the question of taxation only
514
Interests of beneficiaries under the order
515
Order of exemption ex parte application for
516
When orders of exemption should be refused
517
When application to the superintendent of insurance necessary
518
Surrogate must order an appraisal upon application of an interested party
519
Surrogate can order reference to determine residence
520
What moving papers must show
521
Corresponding sections of former acts relating to the determination of the surrogate
522
Appeal and other proceedings
525
662
529
698
542
718
553
Conclusiveness of an appraisal
559
When not binding upon claimant under an antenuptial
564
752
571
Order directing payment
575
CHAPTER XXI
588
Forms
599
287
676
The order fixing tax is an entirety
678
268
679
75
683
318
686
TAXABLE TRANSFERS 221 TAX LAWEXCEPTIONS
718
Exemptions
720
Index to Forms
725
Table of Cases Cited
753
599631
763
Autorska prava

Ostala izdanja - Prikaži sve

Uobičajeni izrazi i fraze

Bibliografski podaci