 | New York (State) - 1904 - 1160 pàgines
...person from whom teV'Vb.. tne *^e *° their respective estates or interests is derived. When imposed, property is transferred in trust or otherwise, and...rights, interest or estates of the transferees are dependant* upon contingencies or conditions whereby they may be wholly or in part created, defeated,... | |
 | 1905 - 1286 pàgines
...interests is derived; that when property is transferred in trust or otherwise, and the rights, interests, or estates of the transferees are dependent upon contingencies...be imposed upon said transfer at the highest rate ; and (the provision upon which the Comptroller relied) that "the value of every future or limited... | |
 | Peter V. Ross - 1909 - 156 pàgines
...per centum per annum When property is transferred in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies...upon said transfer at the highest rate which, on the happenings of any of the said contingencies or conditions, would be possible under the provision of... | |
 | George Washington McElroy - 1909 - 820 pàgines
...bequeathed in trust for their benefit, it cannot fairly be said that their rights, interests, or estates are dependent upon contingencies or conditions whereby...in part created, defeated, extended, or abridged. Their right, interest, and estate in the share or money set apart in trust for each is absolute, and... | |
 | 1909 - 1304 pàgines
...person has appeared, and no such person has been found to be in existence. There has been no transfer "dependent upon contingencies or conditions whereby...in part created, defeated, extended or abridged." Matter of Vanclerbilt, 172 NY 69, 64 NE t82, had relation to a trust estate in which the ultimate beneficiaries... | |
 | New York (State). Surrogate's Court (New York County) - 1911 - 670 pàgines
...reads as follows : " Where property is transferred in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies...defeated, extended or abridged, a tax shall be imposed on said transfer at the highest rate which, on the happening of any of said contingencies or conditions,... | |
 | New York (State). State Board of Tax Commissioners - 1911 - 906 pàgines
...such increase from the person from whom the title to their respective estates or interests is derived. When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees1 are dependent upon contingencies or conditions whereby they may be wholly or in part created,... | |
 | North Dakota. State Budget Board - 1912 - 228 pàgines
...Primarily '. at Lowest Rate. When property is transferred in trust or otherwise, .and the rights, interests or estates of the transferees are dependent upon contingencies...extended, or abridged, a tax shall be imposed upon such transfer at the lowest rate whic'u on the happening of any of said contingencies or conditions... | |
 | North Dakota. Tax Commission - 1912 - 234 pàgines
...Primarily '. at Lowest Rate. When property is -transferred in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies...extended, or abridged, a tax shall be imposed upon such transfer at the lowest rate which on the happening of any of said contingencies or conditions... | |
 | Arthur Walker Blakemore, Hugh Bancroft - 1912 - 1398 pàgines
...omission of the legatee or devisee, it shall be taxed as if there were no possibility of such divesting. When property is transferred in trust or otherwise, and the rights, interest or estates of the transferee are dependent upon contingencies or conditions whereby they may be wholly or in part created,... | |
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When property is transferred in trust or otherwise and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed... 
