American Law Reports Annotated, Svazek 117Lawyers Co-operative Publishing Company, 1938 |
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Strana 124
... respect of the life estate . See , infra , heading " Tax in respect of remainder . " Tax in respect of annuity . A distinction has been made in some cases , for the purpose of determining the burden of an inheritance or suc- cession tax ...
... respect of the life estate . See , infra , heading " Tax in respect of remainder . " Tax in respect of annuity . A distinction has been made in some cases , for the purpose of determining the burden of an inheritance or suc- cession tax ...
Strana 125
... respect of remainder . A preliminary consideration in con- nection with an inheritance or succes- sion tax imposed in respect of a re- mainder is whether it is payable im- mediately on the decedent's death or only when the remainder ...
... respect of remainder . A preliminary consideration in con- nection with an inheritance or succes- sion tax imposed in respect of a re- mainder is whether it is payable im- mediately on the decedent's death or only when the remainder ...
Strana 129
... respect of a life interest in a trust . As to the tax which had been paid by the executors on the remain- der ... respect of both life estates [ 117 A.L.R . ] - 9 and remainders must be borne by the corpus without reimbursement from ...
... respect of a life interest in a trust . As to the tax which had been paid by the executors on the remain- der ... respect of both life estates [ 117 A.L.R . ] - 9 and remainders must be borne by the corpus without reimbursement from ...
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administrator adverse affirmed alleged amount annotation appeal bond application arbitration bank Board of Tax bond cause of action claim clause commerce commerce clause Commissioner of Internal condition Constitution contract corporation corpus court court of equity dealer death deceased decedent decedent's decision decree deed defendant delivery determine duty effect entitled equity escrow evidence ex rel executor fact fendant funds granted grantor heirs held income tax infra inheritance tax interest Internal Revenue John Barth judgment jurisdiction jury trial land lease legislature liability license marriage ment Minn Misc municipal paid party payment person plaintiff possession purchase purpose question quiet title real property recover relation rule seed sion stat statute of limitations statute providing statutory supersedeas bond supra surety tain Tax Appeals testify thereof tion United valid warranty witness