 | 1919 - 1062 pągines
...property Is transferred in trust or otherwise, nnd the rights. Interest, or estates of the transferees ure dependent upon contingencies or conditions whereby...be wholly or In part created, defeated, extended or nliddsred, a tax shall he imposed on said transfer nt tlir hifthrst rite \vhlch, on the happening of... | |
 | Illinois. Supreme Court - 1919 - 720 pągines
...and in force on July 1, 1909, provides as follows: "Sec. 25. When property is transferred or limited in trust or otherwise, and the rights, interest or estates of the transferees or beneficiaries are dependent upon contingencies or conditions whereby they may be wholly or in part... | |
 | New York (State). Surrogate's Court (New York County) - 1919 - 606 pągines
...a court of record. Section 230 provides that where property is transferred in trust and the rights of the transferees are dependent upon contingencies or conditions whereby they may be defeated, a tax shall be imposed upon such transfer at the highest rate which upon the happening of... | |
 | Rhode Island - 1920 - 52 pągines
...limited, in trust or otherwise, and the rights, interests, or estate of the transferees or beneficiaries are dependent upon contingencies or conditions whereby...extended or abridged, a tax shall be imposed upon such transfer at the lowest rate which on the happening of any said contingencies or conditions would... | |
 | Oberlin Historical and Improvement Organization, Ohio - 1920 - 664 pągines
...in part as follows : "When, upon any succession, the rights, interests, or estates of the successors are dependent upon contingencies or conditions whereby they may be wholly or in part * * * defeated, if abridged, a tax shall be imposed upon such successions at the highest rate which,... | |
 | Colorado - 1921 - 1032 pągines
...beneficiaries are dependent upon Tran.ter. <ucontingencies or conditions whereby they may be ?ontienneen"?°9n wholly or in part created, defeated, extended or abridged,...transfer at the highest rate which, on the happening of . , ,. . •,.,• , , Highest t« upon any of the said contingencies or conditions, would such tr»n.fer... | |
 | 1922 - 1218 pągines
...1899. amending section 230 of the Tax Law (Gen. Laws, c. 24; Laws 1896, c .90S),1 to read as follows : "When property Is transferred in trust or otherwise,...shall be imposed upon said transfer at the highest raty which, on the happening of any of the said contingencies or conditions, would be possible under... | |
 | Arizona - 1922 - 452 pągines
...interests is derived. (8) 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 the said contingencies or conditions,... | |
 | William Mahlon Rockel - 1922 - 1084 pągines
...contingencies. § 5343. When, upon any succession, the rights, interests, or estates of the successors are dependent upon contingencies or conditions whereby...or in part created, defeated, extended or abridged, Tax at highest rate. A tax shall be imposed upon such successions at the highest rate which, on the... | |
 | Mark Boothby Dunnell - 1922 - 1024 pągines
...such divesting,88 1239. Conditional or contingent estates or interests — How taxable — Statute — 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... 
