Inheritance Taxes for Investors: Some Practical Notes on the Inheritance Tax Laws of Each of the States of the United States, With Particular ... to Non-Resident Investors (Classic Reprint) - Tapa blanda

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Excerpt from Inheritance Taxes for Investors: Some Practical Notes on the Inheritance Tax Laws of Each of the States of the United States, With Particular Reference to Their Application to Non-Resident Investors

This is a collection of a series of articles published in the Boston News Bureau in February and March, 1911. They were prepared for the purpose of showing to investors how seriously they may be affected by the inheritance tax laws of every state in the country as well as the one in which they happen to live. It was also hoped that they might be of some help to the movement for the adoption of a uniform law that will do away with the double taxation which is such a frequent result of the working of the present laws.

The articles are reproduced with almost no change in substance, and in the order in which they were first printed. The fact that they were originally a series of newspaper articles accounts for the prevalence of the editorial "we."

Though this is intended to be only a handbook for investors and those called upon to advise about investments, it is hoped that it may be found useful as well by attorneys who wish to obtain some familiarity with the situation. For that reason, citations have been made of some of the more important cases. In preparing these articles the statutes were examined to Jan. 1, 1911, and there have been no material changes since then.

H. B.

March 15, 1911.

Advantage has been taken of a second imprint to note changes effected or pending in Maine, New Hampshire, Massachusetts, New York and Washington.

H. B.

July 1, 1911.

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