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" ... or interest, therein, transferred by deed, grant, bargain, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate,... "
The Merchants' Magazine and Commercial Review - Page 247
edited by - 1862
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 218

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1911 - 824 pages
...anticipation of death, "passing after the passage of the act," is by the express terms of that section "made subject to a duty or tax to be paid to the United States, as follows," etc. Section 30 of the same act deals only with the return, payment and procedure for the collection...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 13

United States. Office of Commissioner of Internal Revenue - Taxation - 1911 - 230 pages
...anticipation of death, " passing after the passage of the act," is by the express terms of that section " made subject to a duty •or tax to be paid to the United States, as follows," etc. Section thirty of the same act deals only with the return, payment, and procedure for the collection...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 218

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1911 - 830 pages
...anticipation of death, "passing after the passage of the act," is by the express terms of that section "made subject to a duty or tax to be paid to the United States, as follows," etc. Section 30 of the same act deals only with the return, payment and procedure for the collection...
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Acts, Resolutions and Memorials of the Regular Session ... Legislature of ...

Arizona - Session laws - 1912 - 1138 pages
...intended to take effect in possession or enjoyment after the death of the grantor, bargainor, or donor, to any person or persons, or to any body, or bodies, politic or corporate, in trust or otherwise, or by reason whereof any person, or body politic or corporate, shall become beneficially entitled,...
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Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ...

Peter V. Ross - Inheritance and transfer tax - 1912 - 926 pages
...deed, grant, bargain or sale made or intended to take effect, in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to bodies corporate or politic, in trust or otherwise, other than to or for the use of father, mother,...
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The Inheritance Tax Law: Containing All American Decisions and Existing Statutes

Arthur Walker Blakemore, Hugh Bancroft - Inheritance and transfer tax - 1912 - 1398 pages
...transferred by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to a body politic or corporate, in trust or otherwise, or by reason whereof any person, or body politic...
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State and Local Taxation, Volume 6, Part 1912

National Tax Association - Local taxation - 1913 - 566 pages
...deed, grant, bargain, or sale, made or intended to take effect, in possession or enjoyment after the death of the grantor, or bargainer to any person or persons, or to bodies corporate or politic, in trust or otherwise, other than to or for the use of father, mother,...
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State and Local Taxation: Annual Conference ...

National Tax Association - Local taxation - 1913 - 564 pages
...deed, grant, bargain, or sale, made or intended to take effect, in possession or enjoyment after the death of the grantor, or bargainer to any person or persons, or to bodies corporate or politic, in trust or otherwise, other than to or for the use of father, mother,...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

Appellate courts - 1914 - 784 pages
...grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person or...to a duty or tax, to be paid to the United States. * * •" •For other cases see same topic & i NUMBEB In Dec. & Am. Digs. 1907 to date, & Rep'r Indexes...
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Reports from the Court of Claims Submitted to the House of ..., Volume 49

United States. Court of Claims - Law reports, digests, etc - 1915 - 840 pages
...grant, bargain, sale, or gift. made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person or...the United States, as follows — that is to say: Where the whole amount of said personal property shall exceed in value ten thousand dollars and shall...
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