 | Wisconsin - 1903 - 1006 pàgines
...before this act takes effect shall not be subject to the tax. Transfer under power of appointment. (5.) Whenever any person or corporation shall exercise...passage of this act, such appointment when made shall Ix; deemed a transfer taxable under the provisions of this act in the same manner as though the property... | |
 | 1903 - 1254 pàgines
...power of appointment d' rived from any disposition of property made either before or after the pastuige of this act, such appointment when made shall be deemed...transfer taxable under the provisions of this act in the game manner as though the property to which such appointment relates belonged absolutely to the... | |
 | 1904 - 1072 pàgines
...upon the transfer of any property, real or personal, not only by will or intestate law. but also " whenever any person or corporation shall exercise...under the provisions of this act in the same manner us though the property to which such appointment relates belonged absolutely to the donee of such power,... | |
 | New York (State) - 1904 - 1066 pàgines
...amendment of 1897. — The amendment to this section nuul>. by L. 1897, ch. '284, providing that " whenever any person or corporation shall exercise a power of appointment derived from any disposal of property made either before or after the passage of this act, such appointment when made... | |
 | 1905 - 1286 pàgines
...1896) was amended by the insertion, among other subdivisions, of subdivision 5, which provided that: "Whenever any person or corporation shall exercise...appointment when made shall be deemed a transfer taxable tinder the provisions of this act in the same manner as though the property to which such appointment... | |
 | New York (State) - 1905 - 1280 pàgines
...or the income thereof by any such transfer, whether made before or after the passage of this act. 5. Whenever any person or corporation shall exercise...appointment derived from any disposition of property made cither before or after the passage of this act, such appointment when made shall be deemed a transfer... | |
 | Raymond Vincent Phelan - 1905 - 308 pàgines
...before or after the enactment of the inheritance tax law; 5. When any person or corporation exercised a power of appointment derived from any disposition of property made either before or after the enactment of the law, such appointment was regarded by the law as tantamount to a taxable transfer.... | |
 | Massachusetts. Department of Labor and Industries. Division of Statistics - 1906 - 584 pàgines
...the rates hereinafter prescribed and only upon the excess over the exemptions herein, after granted. Whenever any person or corporation shall exercise...appointment derived from any disposition of property made cither before or after the passage of this Act, such appointment, when made, shall be deemed a transfer... | |
 | Roscoe Pound - 1907 - 104 pàgines
...of 1897 to the transfer tax of New York, Chap. 284, Laws 1897, it was provided that the exercise of a power of appointment derived from any disposition...property made either before or after the passage of the Act should be a transfer and taxable. The constitutionality of this amendment has been repeatedly... | |
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... 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... 
