Revenue Laws of California (annotated)Published under authority of State Board of Equalization, 1930 - Taxation |
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Page 181
... held that inasmuch as the original assessment roll was not in evidence there was nothing before the court to indicate that the spelling of the name in the deed was incorrect . It was further held that the doctrine of idem sonans applies ...
... held that inasmuch as the original assessment roll was not in evidence there was nothing before the court to indicate that the spelling of the name in the deed was incorrect . It was further held that the doctrine of idem sonans applies ...
Page 345
... Held , that the law in force at the time of transfer controls in determining whether or not there is a tax upon the transfer and the amount thereof . Held , in order to render taxable a gift made in contemplation of death , it should ...
... Held , that the law in force at the time of transfer controls in determining whether or not there is a tax upon the transfer and the amount thereof . Held , in order to render taxable a gift made in contemplation of death , it should ...
Page 346
... Held , that the transfer above made was not made without adequate or valuable consideration and was , therefore , taxable . Held , California assets , included in the trust agreement entered into by the deceased , who was a nonresident ...
... Held , that the transfer above made was not made without adequate or valuable consideration and was , therefore , taxable . Held , California assets , included in the trust agreement entered into by the deceased , who was a nonresident ...
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