A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes: With Statutes, Decisions and FormsMatthew Bender, 1925 - 1461 lappuses |
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administration amended amount appeal application appraiser Article assessed assets beneficiary bequest bonds cent centum claim collector Commissioner Comptroller consideration in money contemplation of death contingent corporation county treasurer court date of death debts deceased decedent decedent's death deduction determined domicile donor entitled estate exceeds estate tax executor exemption expenses fair consideration filed gift gift tax gifts inter vivos gross estate held included inheritance tax interest therein intestate joint tenants jurisdiction legacy legatee liability lien Matter Misc money or money's money's worth mortgages notice paid payable payment personal property possession or enjoyment power of appointment prior purpose real estate real property received refund remainder remainderman resident residuary estate Revenue Act schedule statute subdivision Supp Surrogate Surrogate's Court take effect tax commission tax imposed taxable taxation thereof tion Transfer Tax Law trust United valuation YORK STATE Transfer
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797. lappuse - ... 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 will...
226. lappuse - No suit or proceeding shall be maintained in any court for the recovery of any internal- revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
145. lappuse - Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
105. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
52. lappuse - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
79. lappuse - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth...
66. lappuse - That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien.
150. lappuse - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
214. lappuse - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the payment of the first installment) to the date the deficiency is assessed...
79. lappuse - ... provided, that where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person from the decedent for less than an adequate and full consideration in money or money's worth...