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" If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the... "
Acts and Laws of the Commonwealth of Massachusetts - Страница 188
написао/ла Massachusetts - 1927
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The Northeastern Reporter, Том 124

1920 - 932 страница
...executor be entitled to reimbursement out of any part of the estate still undistributed or by a jutt and equitable contribution by the persons whose interest...taxes, debts, or other charges against the estate, it being the purpose and intent of this title that so far as is practicable and unless otherwise directed...
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Atlantic Reporter, Том 104

1919 - 1046 страница
...'reimbursed out of any part of the personal estate unadmlnistered, or by an equitable contribution by those whose Interest is subject to equal or prior liability...taxes, debts, or other charges against the estate. The concluding words of section 208 (US Сотр. St 1916, § 6336^1), "It being the purpose and Intent...
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The New York Supplement, Том 172

1919 - 1082 страница
...whose interest in the estate would have been reduced, if the tax had been paid before distribution, or whose interest is subject to equal or prior liability for the payment of the taxes, debts, or other charges against the estate, and declares it to be the purpose and intent...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 страница
...such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose...the decedent would have been reduced if the tax had ben paid before the distribution of the estate or whose interest is subject to equal or prior liability...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 страница
...such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose...taxes, debts, or other charges against the estate, it being the purpose and intent of this title that so far as is practicable and unless Tax a Lien for...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 страница
...such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose...taxes, debts, or other charges against the estate, it being the purpose and intent of this title that so far as is practicable and unless otherwise directed...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 страница
...undistributed or by a just and equitable contribution by the person whose interest in the estate of decedent would have been reduced if the tax had been...estate or whose interest is subject to equal or prior liabilities for the payment of taxes, debts, or other charges against the estate, it being the purpose...
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Westmoreland Law Journal, Том 7

1918 - 246 страница
...such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose...have been reduced if the tax had been paid before the disttribution of the estate or whose interest is subject to equal or prior liability for the payment...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 страница
...such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose...taxes, debts, or other charges against the estate, it being the purpose and intent of this title that BO far as is practicable and unless otherwise directed...
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American Law Reports Annotated, Том 10

1921 - 1780 страница
...such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose...of the estate or whose interest is subject to equal "r prior liability for the payment "f taxes, debts, or other charges against the estate, it being the...
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