 | Maine. Board of State Assessors - Taxation - 1903 - 424 pages
...by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife,... | |
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...cases of bona fide purchase for full consideration in money or money's worth,) made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust, shall be subject to a tax. The court below decided that the... | |
 | Bar associations - 1927 - 444 pages
...a law was passed taxing successions, ie, all translers by will or inter vivos, "made or intended to take effect in possession or enjoyment after the death of the grantor or donor." Held, that the trust estate was subject to the tax at the death of the settlor. (Saltonstall... | |
 | American Bar Association - Bar associations - 1894 - 576 pages
...pass by will or by intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, /husband,... | |
 | Law reports, digests, etc - 1912 - 1264 pages
...Is united in the act as well property 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" rights acquired directly from N.JJ (NJ acts inter vivos, that acquisition is a right not given by the... | |
 | United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...intestate succession, or by deed, grant, or gift made in contemplation of death, or made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust, except in case of a bona fide purchase, and except that which... | |
 | Law reports, digests, etc - 1889 - 1232 pages
...possessed thereof, being in this state, * * * to any person or persons, bodies politic or corporate, in trust or otherwise, other than to or for the use of the father, mother, husband, wife, children, and lineal descendants of the grantor, * * * shall he... | |
 | Law reports, digests, etc - 1910 - 444 pages
...estate, or estates, or interest therein, transferred by deed, grant, bargain or sale, made or intended to take effect, in possession or enjoyment after the...or politic, in trust or otherwise" (other than to the excepted clauses) "shall be and they are hereby made subject to a tax of five dollars on every... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1903 - 238 pages
...DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, DC, February 6, 1902. or intended to take effect in possession or enjoyment after the death of the grantor or bargainer," as found in section 29 of the warrevenue act of 1898, has been received. You state in your letter that... | |
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... made or Intended to take effect in possession or enjoyment after the death of the grantor... 
