 | Law reports, digests, etc - 1916 - 1264 pages
...Law (Consol. Laws, c. 60) § 230, as amended by Laws 1911, c. 800, then in force, and providing that estates in expectancy which are contingent or defeasible,...the tax have not been taken, or where the taxation has been held in abeyance, shall be appraised at their full value when the persons entitled thereto... | |
 | Law reports, digests, etc - 1915 - 1304 pages
...estate, under Tax Law, § 230, providing that estates in expectancy, which are contingent or defeasible, shall be appraised at their full undiminished value...when the persons entitled thereto shall come into beneficial enjoyment or possession thereof, without diminution for any valuation theretofore made of... | |
 | New York (State) - Law - 1897 - 996 pages
...when such value first becomes ascertaiuable. Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall coone into the beneficial enjoyment or possession thereof, without diminution for or on account of... | |
 | New York (State) - Session laws - 1901 - 1018 pages
...overpayment shall be made in the manner provided by section two hundred and twenty-five of this article. Estates in expectancy which are contingent or defeasible...held in abeyance, shall be appraised at their full, uudiminished value when the persons entitled thereto shall come into the beneficial enjoyment or possession... | |
 | Harry Noyes Greene - Inheritance and transfer tax - 1901 - 220 pages
...overpayment shall be made in the manner provided by section two hundred and twenty-five of this article. Estates in expectancy which are contingent or defeasible and in which proceedings for the determina86 THE LAW OF TAXABLE TRANSFERS. tion of the tax have not been taken or where the taxation... | |
 | Law reports, digests, etc - 1902 - 1244 pages
...reads, taxation at the time the estates in expectancy fall into possession is only to be made in cases in which proceedings for the determination of the tax have not been previously had or have been held in abeyance. It is conceded that, prior to the amendment of 1899,... | |
 | Wisconsin - Bills, Private - 1903 - 1006 pages
...provided by section 8 of this act. Transfer of contingent or defeasible estates in expectancy. (<i.) Estates in expectancy which are contingent or defeasible...abeyance shall be appraised at their full undiminished clear value when the persons "entitled thereto shall come into the beneficial enjoyment or possession... | |
 | Law reports, digests, etc - 1903 - 1210 pages
...except that the rate of interest for making such computation shall be five per centum per annum. * * * Estates in expectancy which are contingent or defeasible...determination of the tax have not been taken or where the tax thereof has been held in abeyance, shall be appraised at their full, undiminished value when the... | |
 | New York (State). Courts - Law reports, digests, etc - 1903 - 950 pages
...1901, ch. 173; 1902, ch. 490), that " Estates in expectancy which are contingent or defeasible * * * where the taxation thereof has been held in abeyance, shall be appraised at their full, undlmlnlshed value when the persons entitled thereto shall come into the beneficial enjoyment or possession... | |
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Estates in expectancy which are contingent or defeasible, and in which proceedings for determination of the tax have not been taken, or where the taxation thereof has been held in abeyance... 
