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" Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the... "
A Compendious Law Dictionary: Containing Both an Explanation of the Terms ... - Page 648
by Thomas Potts - 1815 - 804 pages
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The Law Times Reports: Containing All the Cases Argued and ..., Volume 22

Law reports, digests, etc - 1870 - 944 pages
...should leave to a brother or sister of the deceased, or their descendants, a duty of 21. per cent. ; to a brother or sister of the father or mother of the deceased and their descendants, 3/. per cent. ; and so on, specifying different rates of charge for persons...
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Acts of the Legislative Assembly of New Brunswick

New Brunswick - Law - 1920 - 788 pages
...brother or sister of the deceased ; or any child or grand-child of such brother or sister ; or any brother or sister of the father or mother of the deceased ; or any child or grand-child of such last mentioned brother or sister ; The same or so much thereof as passes...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1966 - 1826 pages
...taxpayer and is a member of the taxpayer's household, or (10) An Individual who — (A) Is a descendant of a brother or sister of the father or mother of the taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970 - 750 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who— (A) Is a descendant of a brother or sister of the father or mother of the taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of...
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The Code of Federal Regulations of the United States of America

Administrative law - 1978 - 838 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who— (A) Is a descendant of a brother or sister of the father or mother of the taxpayer. <B) For the taxable year of the taxpayer receives institutional care required by reason of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1971 - 1474 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) Is a descendant of a brother or sister of the father or mother of the taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of...
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Laws of the State of New York, Volume 1

New York (State) - Session laws - 1959 - 1208 pages
...the taxpayer and is a member of the taxpayer's household, or (x) An individual who is a descendant of a brother or sister of the father or mother of the taxpayer and for the taxable year of the taxpayer receives institutional care required by reason of...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) is a descendant taxpayer, (B) for the taxable year of the taxpayer receives institutional care required by reason of...
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Committee Prints, Part 1

United States. Congress. House. Committee on Education and Labor - 1960 - 556 pages
...(or is treated under subsection (c) as received from the taxpayer) : fji ******* (A) is a descendant of a brother or sister of the father or mother of the taxpayer, (10) An individual who— (B) for the taxable year of the taxpayer receives institutional...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1967 - 1394 pages
...taxpayer and is a member of the taxpayer's household, or "(10) An individual who — "(A) is a descendant of a brother or sister of the father or mother of the taxpayer, "(B) for the taxable year of the taxpayer receives institutional care required by reason...
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