Report of the Wisconsin Tax Commission to the Governor and Legislature

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Wisconsin Tax Commission., 1928
 

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Common terms and phrases

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Էջ 49 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death...
Էջ 49 - Every transfer by deed, grant, bargain, sale or gift, made within six years prior to the death of the grantor, vendor, or donor, of a material part of his estate, or in the nature of a final disposition or distribution thereof, and without an adequate valuable consideration, shall be construed to have been made in contemplation of death within the meaning of this section.
Էջ 30 - ... taxation, state, county and local consolidated, by dividing the aggregate taxes by the aggregate true cash value of the general property of the state...
Էջ 35 - Any town, village or city owning water, light or power plant or equipment may serve persons or places outside its corporate limits, including adjoining municipalities not owning or operating a similar utility, and may interconnect with another municipality, whether contiguous or not, and for such purposes may use equipment owned by such other municipality.
Էջ 61 - The state tax commission and the assessors of incomes shall annually on the first day of January, or as soon thereafter as practicable, proceed to assess as hereinafter provided every income received during the preceding pplendar yenr liable to taxation under the provisions of this ael . The.
Էջ 61 - ... shall have failed. Section 1087m — 8. 1. The state shall be divided into assessment districts by the state tax commission, but in no instance shall a county be divided. 2. Not less than thirty days prior to the first of March, 1912, there shall be selected and appointed by the state tax commission an assessor of incomes for each assessment dis...
Էջ 42 - ... or to appoint a trustee of such estate or any part thereof, or to give ancillary letters thereon, shall...
Էջ 64 - Income derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived.
Էջ 31 - In determining the value of the property of a railway company 'used in and employed about and incidental to the actual and necessary operation and maintenance of such railroad and branches thereof (Revised Code of South Dakota, Section 6600), many classes of evidence are competent, but (1) the value of the use of such property in the operation of its railroads and its net revenue from such use, and (2) the current market value of its stocks and bonds are among the most persuasive and authoritative...
Էջ 53 - Act of 1916 required the inclusion in a decedent's gross estate of transfers made in contemplation of death, or intended to take effect in possession and enjoyment at or after death...

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