 | Oregon. Supreme Court, William Wallace Thayer, Joseph Gardner Wilson, Thomas Benton Odeneal, Julius Augustus Stratton, William Henry Holmes, Reuben S. Strahan, George Henry Burnett, Robert Graves Morrow, James W. Crawford, Frank A. Turner, Bellinger, Charles Byron - Law reports, digests, etc - 1922 - 870 pages
...of his or her estate made in contemplation of the death of the grantor, or bargainor, or 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... | |
 | Virginia - Tax collection - 1922 - 350 pages
...case of a 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, whether absolutely or in trust, except to or for the use of (Class A) the husband, wife, lineal ancestor,... | |
 | Philip Nichols - Electronic books - 1922 - 912 pages
...income which were in existence at the time of the grantor's death is not taxable as a grant intended to take effect in possession or enjoyment after the death of the grantor, although the death of the grantor extinguished the possibility of a revocation of the trust. Page 625.... | |
 | John Harold Sears - Taxation - 1922 - 732 pages
...deed, grant, bargain, sale, or gift made in contemplation of the death of the grantor, or intended to take effect in possession or enjoyment after the death of the grantor to any person or body politic or corporate, in trust or otherwise, is subject to an inheritance tax.... | |
 | Virginia - Law - 1922 - 1356 pages
...case of a 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, whether absolutely or in trust, except to or for the use of (class A) the husband, wife, lineal ancestor... | |
 | United States - 1927 - 920 pages
...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,... | |
 | Taxation - 1927 - 1150 pages
...or distributive shares passing by death and arising from personal property; and, second, any personl property or interest therein transferred by deed, grant, bargain, sale, or gift, to take effect in possession or enjoyment after the death of the grantor or bargainer, in favor of... | |
 | Law reports, digests, etc - 1909 - 1062 pages
...of such property, either by will or by the intestate laws of any state or territory, or any personal property or interest therein, transferred by deed,...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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...the State statutes now in force. It taxed only personal property passing by will, intestate laws or "deed, grant, bargain, sale or gift made or intended to take effect in possession or enjoyment after the death" of the grantor, etc. It did not tax estates valued at less than $10,000.... | |
 | Law reports, digests, etc - 1882 - 952 pages
...in charge or trust < * * any personal property * * * transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor, to any person or persons;" and it must also come under some one of the five following subdivisions... | |
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Territory, or any personal property 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... 
