 | David Shephard Garland, James Cockcroft, Lucius Polk McGehee, Charles Porterfield - 1904 - 1204 sivua
...personal property under a certain amount in value and of real property of any value when made to the father, mother, husband, wife, child, brother, sister,...wife or widow of a son or the husband of a daughter, adopted or acknowledged child, or lineal descendant of the decedent or grantor.1 Wife. — The transfer... | |
 | Vermont. Department of Taxes - 1904 - 132 sivua
...wife, child or other lineal descendant, adopted child, the lineal descendant of an adopted child, the wife or widow of a son, or the husband of a daughter. Hence the degree of relationship and not the size of the estate or legacy determines the question of... | |
 | Michigan. State Tax Commission, Michigan. Board of State Tax Commissioners - 1905 - 216 sivua
...effect after such death. Exceptions to the above rule are when the property or any beneficial interest therein passes by any such transfer to or for the...child, brother, sister, wife or widow of a son, or husband of a daughter, or to or for the use of any child or children adopted as such in conformity... | |
 | New York (State). Surrogates' Courts - 1905 - 724 sivua
...the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister,...wife or widow of a son, or the husband of a daughter, . . . such transfer of property shall not be taxable under this act, unless it is personal property... | |
 | Raymond Vincent Phelan - 1905 - 308 sivua
...the decedent. When the transfer was to a father, mother, husband, wife, child, brother, sister, the wife or widow of a son, or the husband of a daughter, or to any child or children legally adopted, or to any person to whom the donor had •tood for at least... | |
 | Oregon. Commissioners on assessment and taxation - 1906 - 348 sivua
...beneficial interest to any property, or income therefrom, shall pass to or for the use or benefit of any father, mother, husband, wife, child, brother, sister,...or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the State of Oregon, or any person... | |
 | 1906 - 534 sivua
...be avoided by an omission to exercise such a power within the time fixed by it. Exempt persons are a father, mother, husband, wife, child, brother, sister,...wife, or widow of a son or the husband of a daughter, legally adopted child, and a child to whom the decedent, grantor, or donor, from the time prior to... | |
 | 1906 - 538 sivua
...be avoided by an omission to exercise such a power within the time fixed by it. Exempt persons are a father, mother, husband, wife, child, brother, sister,...wife, or widow of a son or the husband of 'a daughter, legally adopted child, and a child to whom the decedent, grantor, or donor, from the time prior to... | |
 | Tennessee. Supreme Court, William Wilcox Cooke, Joseph Brown Heiskell, Jere Baxter, Benjamin James Lea, George Wesley Pickle, Charles Theodore Cates, Frank Marian Thompson, Charles Le Sueur Cornelius, Roy Hood Beeler - 1906 - 836 sivua
...use of the father, mother, brother, sister, the wife or widow of a son, or husband of a daughter, or any child or children adopted as such in conformity with the laws of the State of Tennessee, husband, wife, children, and lineal descendants born in lawful wedlock of the... | |
 | South Dakota - 1913 - 796 sivua
...such property shall be a brother or sister or a descendant of a brother or sister of the decedent, a wife or widow of a son or the husband of a daughter of the decedent, at the rate of three per centum of the clear value of such interest in such property.... | |
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... father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter... 
