[DOWNLOAD] "Estate Augusta C. Rising Henry N. Benson" by Supreme Court of Minnesota # Book PDF Kindle ePub Free
eBook details
- Title: Estate Augusta C. Rising Henry N. Benson
- Author : Supreme Court of Minnesota
- Release Date : January 22, 1932
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Taxation -- inheritance tax -- gifts inter vivos. 1. Gifts inter vivos, but with reservation of income to donor for life, while not testamentary and assumed not to be in contemplation of death (in the strict sense), are intended to ""take effect in possession or enjoyment"" upon death of the donor, when the donees become ""beneficially entitled"" to the property and ""the income thereof"" so as to make them liable to a succession tax under G. S. 1923 (1 Mason, 1927) § 2292(1,3, and 4).