The Social Significance of the Inheritance TaxA. A. Knopf, 1924 - 128 էջ |
Այլ խմբագրություններ - View all
Common terms and phrases
accumulated Alcan amount beneficiaries Bologna bonds bourgeoisie capital fund capitalist census co-heir collectivist regime countries Critica sociale critics death decedent through inheritance doctrine effect emigration of capital EMILE VANDERVELDE enterprise erty estate exceeds Farm and Labor fixed properties fortunes French Edition gradually grant or gift heirs heritance incentive income increase individual individual capital industry interest Italian Italian Edition John Smith labor and thrift Labor Loan Association lands and fixed lands and properties lative Marxist ment modification of property National Property Commission net estate exceeds orthodox economists payment political portion possession possible principle private property privilege production of wealth proletariat property rights proposed reform provided in Class provisions of Art radical rates result revenues right of inheritance Rignano Section share single transfer social classes social conservatism social justice socialist society squander taxation tion to-day total value transfer of property Treasury two-thirds undergone Yves Guyot Zanichelli
Սիրված հատվածներ
Էջ 100 - ... shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this section.
Էջ 106 - Commission (hereinafter referred to as the commission), which shall be composed of five commissioners, who shall be appointed by the President, by and with the advice and consent of the Senate.
Էջ 99 - ... 3. When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.
Էջ 100 - ... guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association, or for any of its members or employees, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. Classification of Beneficiaries
Էջ 100 - The amount due upon the claim of any creditor against the estate of a deceased person arising under a contract made after the passage of this act, if payable by the terms of such contract at or after the death of the deceased shall be subject to the same tax imposed by this chapter upon a legacy of like amount.
Էջ 104 - Section 5 of this act shall be assessed by the board of tax commissioners upon the full and fair cash value of the property transferred at the rate hereinafter described and only upon the excess of the exemption hereinafter granted, to be paid direct to the general treasurer of the state, for the use of the state, and all executors, administrators, or trustees shall be personally liable for any and all such taxes until the same are paid.
Էջ 22 - There is no need to waste many words in pointing out how much more effectively this reform would stimulate saving than the present unconditional right of bequest. In fact, as regards one's own children, every sum saved by the heir of a given estate would come to have, in his eyes, a much greater value, even three or four times greater, than the sum he had himself inherited. Whereas at present the beneficiary of a large fortune has little inducement to add anything to the inherited estate ; as this...
Էջ 99 - A tax shall be and is hereby imposed upon any transfer by a resident of this state of any real property within the state, or any tangible or intangible personal property, or interest therein or income therefrom...
Էջ 21 - ... quantitatively divided, the nation would not levy on the portion due to his labour and thrift any higher duties than it imposes to-day. On the portion which the deceased inherited directly from his father, the nation would make a much heavier levy, say 50 per cent. On the portion which came to him from his grandfather through the medium of his father, there would be laid a very heavy tax, possibly 100 per cent.
Էջ 21 - ... is by their valuation in monetary terms, each share of the estate, were it created or inherited by the decedent, being capable of assuming the most varied forms of investment.