Home / Dz.U. 1923 nr 101 poz. 794
Regulation of the Minister of Finance in agreement with the Ministers of the Interior, Justice, Religious Denominations and Public Education, and Posts and Telegraphs of August 25, 1923, containing implementing provisions for the territory of the former Russian partition regarding the taxation of inheritances and gifts.
Rozporządzenie Ministra Skarbu w porozumieniu z Ministrami: Spraw Wewnętrznych, Sprawiedliwości, Wyznań Religijnych i Oświecenia Publicznego oraz Poczt i Telegrafów z dnia 25 sierpnia 1923 r. zawierające przepisy wykonawcze dla obszaru b. dzielnicy rosyjskiej w przedmiocie opodatkowania spadków i darowizn.
Type
Regulation (Rozporządzenie)
Status
without status (bez statusu)
Announced
1923-08-25
Entry into force
1923-10-10
Texts
Keywords
inheritance and gift tax
Related acts
Repealed Acts (5)
- Regulation of the Minister of Finance of January 24, 1923, concerning the amendment of the Regulation of July 22, 1920, containing implementing provisions for the area of the former Russian partition regarding the taxation of inheritances and donations. · 1923-10-10
- Regulation of the Ministers of Internal Affairs and the Treasury of December 20, 1922, issued in agreement with the Ministers of Religious Denominations and Public Education and Posts and Telegraphs, concerning the cooperation of civil status offices and municipal offices (magistrates) located in the territory of the former Russian partition in the assessment of inheritance tax. · 1923-10-10
- Regulation of the Minister of the Treasury of January 17, 1922, issued in agreement with the Minister of Justice, concerning the amendment of § 92 of the regulation of July 22, 1920, containing executive provisions for the area of the former Russian partition regarding the taxation of inheritances and donations. · 1923-10-10
- Regulation of the Minister of Finance of August 5, 1921, concerning the supplementation of the regulation of July 22, 1920, containing implementing provisions for the area of the former Russian partition regarding the taxation of inheritances and donations. · 1923-10-10
- Regulation of the Minister of Finance, containing implementing provisions for the territory of the former Russian partition concerning the taxation of inheritances and donations. · 1923-10-10
Amending Acts (3)
- Regulation of the Minister of Finance of February 28, 1924, on the amendment of the Regulation of August 25, 1923, containing executive provisions for the area of the former Russian partition regarding the taxation of inheritances and donations. · 1924-04-10
- Regulation of the Minister of Finance of September 19, 1924, in agreement with the Ministers of: the Interior, Justice, Religious Denominations and Public Education, and Industry and Trade, concerning the amendment of the competences of tax offices in assessing inheritance tax in the territory of the former Russian partition. · 1924-10-03
- Regulation of the Minister of the Treasury of November 15, 1933, concerning the amount of inheritance and gift tax in the territory of the former Russian partition. · 1934-01-20
Amended Acts (1)
Legal Basis (4)
- Law of March 24, 1923, on the equalization of stamp duties and inheritance and gift taxes.
- Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
- Law of 3 June 1921 on State Control.
- Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
Acts referring to this act
- Repealing Acts: Regulation of the Ministers of Internal Affairs and the Treasury of December 20, 1922, issued in agreement with the Ministers of Religious Denominations and Public Education and Posts and Telegraphs, concerning the cooperation of civil status offices and municipal offices (magistrates) located in the territory of the former Russian partition in the assessment of inheritance tax.
- Repealing Acts: Regulation of the Minister of Finance of August 5, 1921, concerning the supplementation of the regulation of July 22, 1920, containing implementing provisions for the area of the former Russian partition regarding the taxation of inheritances and donations.
- Repealing Acts: Regulation of the Minister of Finance of January 24, 1923, concerning the amendment of the Regulation of July 22, 1920, containing implementing provisions for the area of the former Russian partition regarding the taxation of inheritances and donations.
- Repealing Acts: Regulation of the Minister of the Treasury of January 17, 1922, issued in agreement with the Minister of Justice, concerning the amendment of § 92 of the regulation of July 22, 1920, containing executive provisions for the area of the former Russian partition regarding the taxation of inheritances and donations.
- Repealing Acts: Regulation of the Minister of Finance, containing implementing provisions for the territory of the former Russian partition concerning the taxation of inheritances and donations.
- Implementing Regulations: Law of 3 June 1921 on State Control.
- Implementing Regulations: Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
- Implementing Regulations: Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
- Implementing Regulations: Law of March 24, 1923, on the equalization of stamp duties and inheritance and gift taxes.
- Amending Acts: Regulation of the Ministers of Finance and Justice of June 24, 1922, on experts appointed to appraise property for the taxation of inheritances and donations.
- Amended Acts: Regulation of the Minister of the Treasury of November 15, 1933, concerning the amount of inheritance and gift tax in the territory of the former Russian partition.
- Amended Acts: Regulation of the Minister of Finance of September 19, 1924, in agreement with the Ministers of: the Interior, Justice, Religious Denominations and Public Education, and Industry and Trade, concerning the amendment of the competences of tax offices in assessing inheritance tax in the territory of the former Russian partition.
- Amended Acts: Regulation of the Minister of Finance of February 28, 1924, on the amendment of the Regulation of August 25, 1923, containing executive provisions for the area of the former Russian partition regarding the taxation of inheritances and donations.
- References: Regulation of the Minister of Finance of December 1, 1946, issued regarding § 14 in agreement with the Ministers of Public Administration, Recovered Territories, and Justice, concerning the implementation of public levies collected for the State Treasury under Articles 3, 15, 58 sec. 3, 59, 60 sec. 3, 117, 120, 148 sec. 1, 161 sec. 2, and 164 sec. 1 of the decree of May 16, 1946, on tax proceedings.