Excerpt from The Law and Practice of Inheritance Taxation in the State of New York<br/><br/>The chapters on'procedure have been so arranged as to enable the practitioner to follow in sequence the nec essary steps to be taken, the subject of non-resident es tates being contained in a separate chapter to obviate the confusion which might otherwise arise by an attempt to treat together resident and non-resident estates. They are designed to anticipate and answer the questions usually asked by the practitioner who is not thoroughly familiar with transfer tax procedure. As most of the questions of practice are dealt with and determined in the unreported adjudications of the surrogates, their opinions have been quoted from wherever possible.
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