apportionment statutes

apportionment statutes
Statutes providing in effect that the amount of an estate tax, state or federal, shall be paid out of the state before its distribution and shall be equitably prorated among the persons interested in the estate to whom benefit accrues, except as the decedent has directed otherwise in his will. Annos: 26 ALR2d 927; 37 ALR2d 203. See apportionment of direct taxes.

Ballentine's law dictionary. . 1998.

Игры ⚽ Поможем написать курсовую

Look at other dictionaries:

  • Apportionment — This article is about apportionment in law. See also apportionment (politics) The legal term apportionment (French apportionement; Med. Latin apportionamentum; derived from Latin portio , share) means distribution or allotment in proper shares.… …   Wikipedia

  • Article One of the United States Constitution — United States of America This article is part of the series: United States Constitution Original text of the Constitution Preamble Articles of the Constitution I  …   Wikipedia

  • United States Constitution — P …   Wikipedia

  • Florida — This article is about the U.S. state of Florida. For other uses, see Florida (disambiguation). State of Florida …   Wikipedia

  • List of Oregon ballot measures — Elections in Oregon Federal offices Presidential elections 2000 · 2004 · 2008 Presidential primaries …   Wikipedia

  • Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …   Wikipedia

  • Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …   Wikipedia

  • Taxation history of the United States — The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. After independence from Europe the United States collected poll taxes, tariffs, and excise taxes.… …   Wikipedia

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

  • Kentucky — This article is about the Commonwealth of Kentucky. For other uses, see Kentucky (disambiguation). Commonwealth of Kentucky …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”