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" ... passing, after the passage of this Act, from any person possessed 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, grant, bargain, sale, or gift,... "
Statistical Pocket Manual of the Army, Navy and Census of the United States ... - Página 95
1862 - 111 páginas
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - 1862 - 148 páginas
...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...paid to the United States, as follows, that is to say : First. Where the person or persons entitled to any beneficial Lineal descendinterest in such property...
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The Merchants' Magazine and Commercial Review, Volumen47

William B. Dana - 1862 - 616 páginas
...deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after death of the grantor or bargainer, to any person or...paid to the United States, as follows, that is to say : Second, Where the person or persons entitled to any beneficial interest in such property shall be...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - 1863 - 606 páginas
...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...be, and hereby are, made subject to a duty or tax, to'be paid to the United States, as follows, that is to say : First. Where the person or persons entitled...
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 páginas
...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...paid to the United States, as follows, that is to say : First. Where the person or persons entitled Ub any beneficial lirjgeal aSor' interest m such property...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 páginas
...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...paid to the United States, as follows, that is to say : First. Where the person or persons entitled to any beneficial ^^ ^sto? interest in such property...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 páginas
...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...paid to the United States, as follows, that is to say : bate court, and sell real estate to make up the deficiency, it does not avoid the liability to the...
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Cases Decided in the Court of Claims of the United States, Volumen84

United States. Court of Claims - 1937 - 710 páginas
...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...be, and hereby are, made subject to a duty or tax, * * *. The other provisions of this section need not be set out, as there is no controversy over the...
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Statutes of the United States Relating to Revenue, Commerce, Navigation, and ...

1868 - 988 páginas
...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...and hereby are, made subject to a duty or tax, to Duty on legabe paid to the United States, as follows, that is to say : — cies' &cFirst. Where the...
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An Analytical Digest of the Laws of the United States, Volumen2

Frederick Charles Brightly - 1869 - 680 páginas
...property or interest therein, transferred by deed, grant, bargain, sale or gift, made or intended to take effect in possession or enjoyment, after the...a duty or tax, to be paid to the United States, as follow.", that is to say : Ratw of duty. I. Where the person or persons entitled to any beneficial...
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The Federal Reporter: Cases Argued and Determined in the ..., Volúmenes105-106

1901 - 2042 páginas
...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...to a duty or tax, to be paid to the United States. * • *" It will be observed that this section lays a tax upon such legacy or distributive share as...
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