 | Maine. Board of State Assessors - 1903 - 424 str.
...by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife,... | |
 | United States. Bureau of Education - 1905 - 1354 str.
...income therefrom which shall be transferred by deed, grant, barguin, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor, etc., to any person or persons, or to any body politic or corporate, either directly or in trust, or... | |
 | 1927 - 444 str.
...a law was passed taxing successions, ie, all translers by will or inter vivos, "made or intended to take effect in possession or enjoyment after the death of the grantor or donor." Held, that the trust estate was subject to the tax at the death of the settlor. (Saltonstall... | |
 | United States. Board of Tax Appeals - 1932 - 1506 str.
...property should be taxed under section 302 (c) of the Revenue Act of 1924, as a transfer intended to take effect in possession or enjoyment after the death of the grantor. The petitioners contend that by the trust deed the decedent made an absolute and immediate transfer... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 280 str.
...shares of personal property) taxed "transfers by deed, grant, bargain, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer. " Similar language was contained in the legacy tax provisions of the act of June 30,... | |
 | American Bar Association - 1894 - 576 str.
...pass by will or by intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, /husband,... | |
 | Tennessee Bar Association - 1892 - 178 str.
...their death, estates or property coming from them by deed, grant, sale, or gift, made or intended to take eff'ect in possession or enjoyment after the death of the grantor or bargainor to any person or persons, or to any body-politic or corporate, in trust or otherwise,... | |
 | 1910 - 1190 str.
...lifetime. The question under the statute is whether this gift of the property was "made or intended to take effect in possession or enjoyment, after the death of the grantor." We think it plain that it was. Miss Abbott could have no possession or enjoyment of the principal until... | |
 | 1916 - 1196 str.
...Under this act it was provided that any property "transferred by deed, grant, sale or gift intended to take effect in possession or enjoyment after the death of the grantor or bargainer" was, with certain exceptions subject to tax. In 1892 (Laws 1892, c. 399) the Legislature... | |
 | United States. Bureau of the Census - 1938 - 160 str.
...descent and distribution of this or any other State, or by deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the grantor or donor. If a testator bequeaths or devises to his executor or trustee property hi lieu of commission,... | |
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Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor... 
