The Inheritance Tax Laws of Wisconsin
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| Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
Excerpt from The Inheritance Tax Laws of Wisconsin: With Notes of Decisions, Opinions and Rulings, 1921 A few changes in the text are made to correspond with the renumbering of the sections. Chapter 407, laws of 1921, repeals subsection 8 of section 72.11, formerly subsection 8 of section 1087 - 11, and makes no other change in the law. The sole effect of this amendment is to permit the tax commission to adjust the tax in non-resident estates where death occurred prior to July 1, 1914, upon the same basis as cases in which death occurred after that date. The important amendment of 1921 is chapter 568, which substantially doubles the inheritance tax rates heretofore in force. On account of its importance, it is quoted here in full. This act was published July 20, 1921, and applies to all cases where death occurs after that date. Chapter 568, Laws Of 1921. Section 1. Subsection (4) of section 72.02 and subsection (5) of section 72.03 of the statutes are repealed. Section 2. Subsections (1), (2), (3), and (5) of section 72.02 and subsection (2) of section 72.04 of the statutes are amended to read: (72.02) (1) Where the person or persons entitled to any beneficial interest in such property shall be the husband, wife, lineal issue, lineal ancestor of the decedent or any child adopted as such in conformity with the laws of this state, or any child to whom such decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child´s fifteenth birthday, and was continuous for said ten years thereafter, or any lineal issue of such adopted or mutually acknowledged child, at the rate of two per centum of the clear value of such interest in such property. (2) Where the person or persons entitled to any beneficial interest in such property shall be the 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 four per centum of the clear value of such interest in such property. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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