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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... "
Acts of the State of Ohio - Page 400
by Ohio - 1904
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The Chicago Bar Association Record, Volume 11

Bar associations - 1927 - 444 pages
...a law was passed taxing successions, ie, all translers by will or inter vivos, "made or intended to take effect in possession or enjoyment after the death of the grantor or donor." Held, that the trust estate was subject to the tax at the death of the settlor. (Saltonstall...
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Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Inheritance and succession - 1932 - 278 pages
...shares of personal property) taxed "transfers by deed, grant, bargain, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer. " Similar language was contained in the legacy tax provisions of the act of June 30,...
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Report of the ... Annual Meeting of the American Bar Association, Volume 17

American Bar Association - Bar associations - 1894 - 576 pages
...pass by will or by intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, /husband, wife,...
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Digest of State Laws Relating to Inheritance and Estate ..., Volumes 19-938

United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...descent and distribution of this or any other State, or by deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the grantor or donor. If a testator bequeaths or devises to his executor or trustee property in lieu of commission,...
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The Lehigh County Law Journal: Containing Cases Decided in the ..., Volume 3

Law reports, digests, etc - 1910 - 444 pages
...estate, or estates, or interest therein, transferred by deed, grant, bargain or sale, 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 bodies corporate or politic, in trust or otherwise" (other...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3

United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 380 pages
...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 or bargainor, to any person or persons, or to any body or bodies, politic or corporate, in trust or...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 218

Illinois. Supreme Court - Law reports, digests, etc - 1906 - 712 pages
...property is subject to the inheritance tax which is transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor. Kurd's Stat. chap. 120, par. 366. DEFREES, BRACE & RITTER, (JOHN G. CAMPBELL, of counsel,) for appellees:...
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Studies in History, Economics, and Public Law, Volume 4, Issues 1-3

Social sciences - 1894 - 460 pages
...estate or estates, or interest therein, transferred by deed, grant, bargain or sale, 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 bodies politic or corporate, in trust or otherwise, other...
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Chrostwaite's Pennsylvania Municipal Law Reporter, Volume 4

Law - 1913 - 362 pages
...estate or estates, or interest therein transferred by deed, grant, bargain or sale, 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 bodies corporate or politic. in trust or otherwise, other...
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American Law Reports Annotated, Volume 34

Law reports, digests, etc - 1925 - 1624 pages
...intestate succession, or by deed, grant or gift made in contemplation of death, or made or intended to take effect in possession or enjoyment after the death of the grantor, to any person, absolutely or in trust, except in case of a bona fide purchase for full consideration in...
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