reciprocal exemption

reciprocal exemption
An exemption from inheritance or succession tax of the intangible personal property of residents of other states, conferred by statute in favor of property left by decedents resident in a state which confers a similar exemption to residents of the state in which the statute was enacted. Anno: 42 ALR 333, 394, s. 86 ALR 741, 760; 69 ALR 949, s. 139 ALR 1062. An exemption from inheritance or succession tax granted on a reciprocal basis to foreign charitable institutions. Bendheim's Estate, 100 Cal App 2d 398, 223 P2d 874; Uihlein's Estate, 247 Wis 476, 20 NW2d 120.

Ballentine's law dictionary. . 1998.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • reciprocal statute — A limitation statute of one state which provides that when an action arising in another state is barred therein by limitation, no action thereon shall be brought in the former state except by a citizen thereof who has held the cause of action… …   Ballentine's law dictionary

  • List of Statutory Instruments of the United Kingdom, 1988 — NOTOC This is a complete list of all 1558 Statutory Instruments published in the United Kingdom in the year 1988.1 100* Origin of Goods (Petroleum Products) Regulations 1988 S.I. 1988/1 * Export of Sheep (Prohibition) (No.2) Amendment Order 1988… …   Wikipedia

  • Denmark–Netherlands relations — Danish Dutch relations Denmark …   Wikipedia

  • Foreign relations of Denmark — Denmark This article is part of the series: Politics and government of Denmark …   Wikipedia

  • diplomatic immunity — exemption from taxation, searches, arrest, etc., enjoyed by diplomatic officials and their dependent families under international law, and usually on a reciprocal basis. [1910 15] * * * ▪ international law       in international law, the… …   Universalium

  • List of Statutory Instruments of the United Kingdom, 1995 — This is a complete list of all 1,872 Statutory Instruments published in the United Kingdom in the year 1995. NOTOC 1 100* National Health Service (Optical Charges and Payments) (Scotland) Amendment Regulations 1995 S.I. 1995/1 * Plymouth… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1993 — This is a complete list of all 1844 Statutory Instruments published in the United Kingdom in the year 1993. NOTOC 1 100* Environmental Protection (Controls on Injurious Substances) Regulations 1993 S.I. 1993/1 * Rail Crossing Extinguishment and… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1989 — NOTOC This is a complete list of all 1534 Statutory Instruments published in the United Kingdom in the year 1989.1 100* Criminal Justice Act 1988 (Commencement No. 5) Order 1989 S.I. 1989/1 * Food Protection (Emergency Prohibitions) (Wales)… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1994 — This is a complete list of all 1851 Statutory Instruments published in the United Kingdom in the year 1994. NOTOC 1 100* Public Telecommunication System Designation (Vodafone Limited) Order 1994 S.I. 1994/1 * Oxfordshire County Council (Shifford… …   Wikipedia

  • Visa (document) — This article is about the international travel document. For other uses, see Visa (disambiguation). Entry visa valid in Schengen treaty countries. Issued by France …   Wikipedia

Share the article and excerpts

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