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" ... shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution... "
The Northeastern Reporter - Էջ 7
1920
Ամբողջությամբ դիտվող - Այս գրքի մասին

Atlantic Reporter, Հատոր 104

1919 - 1046 էջ
...'reimbursed out of any part of the personal estate unadmlnistered, or by an equitable contribution by those whose Interest is subject to equal or prior liability...taxes, debts, or other charges against the estate. The concluding words of section 208 (US Сотр. St 1916, § 6336^1), "It being the purpose and Intent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The New York Supplement, Հատոր 172

1919 - 1082 էջ
...whose interest in the estate would have been reduced, if the tax had been paid before distribution, or whose interest is subject to equal or prior liability for the payment of the taxes, debts, or other charges against the estate, and declares it to be the purpose and intent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 էջ
...person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest...the decedent would have been reduced if the tax had ben paid before the distribution of the estate or whose interest is subject to equal or prior liability...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 էջ
...person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest...this title that so far as is practicable and unless Tax a Lien for Ten Years When Transferae or Trustee Liable for Payment of Tax otherwise directed by...
Ամբողջությամբ դիտվող - Այս գրքի մասին

A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...undistributed or by a just and equitable contribution by the person whose interest in the estate of decedent would have been reduced if the tax had been...estate or whose interest is subject to equal or prior liabilities for the payment of taxes, debts, or other charges against the estate, it being the purpose...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Westmoreland Law Journal, Հատոր 7

1918 - 246 էջ
...person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest...have been reduced if the tax had been paid before the disttribution of the estate or whose interest is subject to equal or prior liability for the payment...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 էջ
...person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest...it being the purpose and intent of this title that BO far as is practicable and unless otherwise directed by the will of the decedent the tax shall be...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Congressional Serial Set

1919 - 460 էջ
...and equitable contribution by the persons u-hose* interest in the estate of the decedent would hare been reduced if the tax had been paid before the distribution...being the purpose and intent of this title that so far an is practicable find unless otherwise directed by the will of the decedent the tax shall be paid...
Ամբողջությամբ դիտվող - Այս գրքի մասին

American Law Reports Annotated, Հատոր 10

1921 - 1780 էջ
...person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest...of the estate or whose interest is subject to equal "r prior liability for the payment "f taxes, debts, or other charges against the estate, it being the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Massachusetts Reports, Հատոր 233

Massachusetts. Supreme Judicial Court - 1920 - 784 էջ
...interest in the estate . . . would have been reduced" if the tax had been paid before dis-. tribution, or "whose interest is subject to equal or prior liability for the payment of taxes," afford no warrant for applying what may be thought in a special instance to be general equitable considerations...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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