...itself, which, as it appeared in the Internal Revenue Code of 1939, 26 USC 1952 ed. sec. 1000, said : SEC. 1000. IMPOSITION OF TAX. (a) For the calendar...intangible; but, in the case of a nonresident not a citizen 01 the United States, shall apply to a transfer only if the property is situated within the United...

...property for less than an adequate and full consideration in money or money's worth. The tax is imposed whether the transfer is in trust or otherwise, whether the gift is direct or indirect or of a future interest in property, and whether the property 337 338 8TATⅠ8TIC8OFINCOMEFORⅠ944@PARTl...

...if it were only imposed at the death of the donor. The tax applies to transfers of property by gift, whether the transfer is in trust or otherwise, whether the gift is direct or indirect, ami whether the property is real or personal, tangible or intangible. It does not apply, however, to...

...if it were only imposed at the death of the owner. The tax applies to transfers of property by gift, whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. In the case of a citizen or resident the tax applies to gifts wherever made, but in the case of a nonresident...

...to the situs of property, see article 18. AKT. 2. Transfers reached. — The statute imposes a tax whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. Thus, for example, a taxable transfer may be effected by the declaration of a trust, the forgiving...

...if it were only imposed at the death of the owner. The tax applies to transfers of property by gift, whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. In the case of a citizen or resident the tax applies to gifts wherever made, but in the case of a nonresident...

...three-fourths of the total Federal estate tax levy. The tax applies to transfers of property by gift, whether in trust or otherwise, whether the gift is direct...indirect, and whether the property is real or personal. The tax is measured by all gifts made after the enactment of the revenue act of 1932, although it is...

...imposed at the death of the owner. The tax applies to transfers of property by gift, whether the tn fer is in trust or otherwise, whether the gift is direct or indirect, ; whether the property is real or personal, tangible or intangible, the case of a citizen or resident...

...to the situs of property, see article 18. ART. 2. Transfers reached. — The statute imposes a tax whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. Thus, for example, a taxable transfer may be effected by the declaration of a trust, the forgiving...

...of this chapter, but shall remain subject to the applicable provisions of the Revenue Act of 19.".2, except as such provisions are modified by legislation...gift is direct or indirect, and whether the property Mt real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the...