Revenue Laws of California (annotated)Published under authority of State Board of Equalization, 1930 - Taxation |
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Page 292
... death , or by any order of court setting apart property and / or making and granting extra or family allowances pur- suant to article one , chapter five , title eleven , part three of the Code of Civil Procedure . ( 3 ) Transfers in ...
... death , or by any order of court setting apart property and / or making and granting extra or family allowances pur- suant to article one , chapter five , title eleven , part three of the Code of Civil Procedure . ( 3 ) Transfers in ...
Page 348
... death " means " in contemplation of an impending death . " The brief filed by amicus curic thus states the rule contended for by appellant : " It is apparent from the foregoing review of the history and interpretation of the term ...
... death " means " in contemplation of an impending death . " The brief filed by amicus curic thus states the rule contended for by appellant : " It is apparent from the foregoing review of the history and interpretation of the term ...
Page 349
... death , for under this view no tax can be collected where a donor in expectation of death and for the purpose of vesting title in his heirs makes a transfer inter vivos with no contempla- tion of death other than that involved in ...
... death , for under this view no tax can be collected where a donor in expectation of death and for the purpose of vesting title in his heirs makes a transfer inter vivos with no contempla- tion of death other than that involved in ...
Contents
CONSTITUTIONAL PROVISIONS | 1 |
PENAL CODE PROVISIONS | 247 |
INHERITANCE TAX ACT | 291 |
4 other sections not shown
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Common terms and phrases
action affidavit amendment amount of taxes article thirteen assessment book assessment roll assessor August 14 bank board of equalization board of supervisors bonds California cent centum certificate city and county Civil Procedure constitution contemplation of death controller corporation county treasurer decedent deduction delinquent list delinquent taxes district effect March 16 excess filed fixed franchise fund hereby hundred imposed inheritance tax appraiser interest July July 29 Kern County land legislature lien Los Angeles County March 28 ment motor vehicle fuel municipal notice operative owner paid payment penalties personal property Political Code prescribed provisions of section purposes real property redemption refund revenue San Francisco section three thousand sold solvent credits Stats Statutes subdivision superior court tax collector tax deed taxable taxes due taxpayer thereof thereto thousand dollars tion took effect March trust