New Jersey Inheritance and Transfer Tax Laws
Author : Joseph Fitz Randolph
Publisher :
Page : 200 pages
File Size : 32,75 MB
Release : 1913
Category : Inheritance and transfer tax
ISBN :
Author : Joseph Fitz Randolph
Publisher :
Page : 200 pages
File Size : 32,75 MB
Release : 1913
Category : Inheritance and transfer tax
ISBN :
Author : Alvin C. Martin
Publisher :
Page : pages
File Size : 36,61 MB
Release : 1993-01
Category :
ISBN : 9780327131724
Author : United States. Congressional Budget Office
Publisher :
Page : 60 pages
File Size : 25,66 MB
Release : 2005
Category : Family farms
ISBN :
Author : Joseph Fitz Randolph
Publisher : Theclassics.Us
Page : 70 pages
File Size : 18,7 MB
Release : 2013-09
Category :
ISBN : 9781230406602
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1913 edition. Excerpt: ... 4. "Charitable institutions" exempted from inheritance tax by the act of 1894, sec. 1, do not include a society incorporated to "collect and preserve" papers, drawings, &c., of local interest without any requirement of publicity or of opportunities for public use--although the society may give si: ch opportunities. 5. The fact that it is incorporated under the general act for "Societies for the promotion of Learning" does not make it "charitable," although educational purposes are charitable. 6. New York construction of similar sections is not followed because of the difference in jurisdiction of the New York Surrogate from that provided for in New Jersey in sec. 15 of the act of 1894. Hartman's Estate, 70 N. J. Eq. 684, 02 Atl. 500. Prerogative Court, 1900. Appeal from Morris County Surrogate. Held: 1. The wife of a New Jersey resident was legally a resident in New Jersey, although her original and ordinary actual residence was in New York, and her property was situated there. Her estate is liable as that of a resident in New Jersey for inheritance tax, including personal property in New York, which had been already taxed in New York under a similar inheritance tax act. 2. That her will was probated only in New York does not deprive the New Jersey Surrogate of jurisdiction under the act of 1894. 3. The taxable amount is not affected by increase or decrease of value after the testator's death, since it is made, "due and payable at the death of the testator" by sec. 4. Rothschild's Estate, 71 N. J. Eq. 210, 03 Atl. 015. Prerogative Court, 1900. Appeal from Monmouth County Orphans Court. Held: 1. Jurisdiction of the Prerogative Court in this appeal is assumed, and it has been exercised before without objection. 2. "Charitable institutions..".
Author : Linda Ashar
Publisher :
Page : 361 pages
File Size : 43,26 MB
Release : 2014
Category :
ISBN :
What happens to your estate after you are gone is very much within your control. Estate planning is not only for the wealthy; it is for everyone. It is simply the process of deciding where your assets are to be distributed after you die.
Author : David M. Goldberg
Publisher :
Page : pages
File Size : 44,85 MB
Release : 2020
Category : Land titles
ISBN : 9781663307781
Author : Joseph Fitz Randolph
Publisher : Legare Street Press
Page : 0 pages
File Size : 31,4 MB
Release : 2023-07-18
Category :
ISBN : 9781022635371
This comprehensive guide to New Jersey's inheritance and transfer tax laws contains all of the relevant statutes and reported decisions, as well as other cases bearing on such provisions in other states that have been enacted in New Jersey. Written by Joseph Fitz Randolph and New Jersey, this guide is an essential resource for anyone dealing with New Jersey's inheritance and transfer tax laws. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : David Joulfaian
Publisher :
Page : 0 pages
File Size : 16,71 MB
Release : 2007
Category :
ISBN :
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Author : Vickie Schumacher
Publisher : Schumacher Publishing
Page : 230 pages
File Size : 28,80 MB
Release : 1990
Category : Law
ISBN :
Written in clear, conversational English, this book can help anyone understand how a living trust avoids the complications, expenses, and delays of probate at times of incapacity and death.
Author : Leo Michael Rogers
Publisher :
Page : 668 pages
File Size : 32,11 MB
Release : 1940
Category : Gifts
ISBN :