Taxation of Collateral Inheritances, State of Iowa: Provisions of the Iowa Inheritance and Transfer Tax Laws. A Decision of the United States Supreme Court as to the Effect of Treaty Stipulations in the Collection of Such a Tax from Aliens, with an Analysis of the Opinion and Excerpts from Such Treaties Now Existing Between the United States and Foreign Countries ...

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E.H. English, 1911 - 40 páginas
 

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Página 35 - ... dispose of the same at will, paying to the profit of the respective governments such dues only as the inhabitants of the country wherein the said goods are, shall be subject to pay in like cases.
Página 31 - Imposed in like cases upon the citizens or subjects of the country from which such proceeds may be drawn. ABTICLE II The citizens or subjects of each of the Contracting Parties shall have full power to dispose of their personal property within the territories of the other, by testament...
Página 33 - In all the States of the Union, whose existing laws permit it, so long and to the same extent as the said laws shall remain in force, Frenchmen shall enjoy the right of possessing personal and real property by the same title and in the same manner as the citizens of the United States.
Página 31 - ... and they may take possession thereof either by themselves or others acting for them, and dispose of the same at their will, paying 'such dues only as the inhabitants of the country wherein the said goods are, shall be subject to pay in like cases.
Página 34 - ... within the jurisdiction of the other, by sale, donation, testament or otherwise, and their representatives being Citizens of the other party, shall succeed to their said personal goods, whether by testament or ab...
Página 33 - And where, on the death of any person holding real estate within the territories of the one party, such real estate would, by the laws of the land, descend on a citizen or subject of the other, were he not disqualified by alienage, such citizen or subject shall be allowed a reasonable time to sell the same and to withdraw the proceeds without molestation and exempt from all duties of detraction, on the part of the Government of the respective States.
Página 21 - Estates in expectancy which are contingent or defeasible, and in which proceedings for determination of the tax have not been taken, or where the taxation thereof has been held in abeyance...
Página 31 - ... such dues only as the inhabitants of the country wherein said goods are, shall be subject to pay in like cases : and if, in the case of real estate, the said heirs would be prevented from entering into the possession of the inheritance on account of their character of aliens, there shall be granted to them the term of three years to dispose of the same, as they may think proper, and to withdraw the proceeds without molestation, and exempt from all duties of detraction on the part of the government...
Página 36 - ... and may take possession thereof, either by themselves, or by others acting for them, and dispose of the same at...
Página 32 - ... citizens; and they shall not be charged, in any of these respects, with any higher imposts or duties than those which are, or may be, paid by native citizens, submitting, of course, to the local laws and regulations of each country, respectively.

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