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" ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided. "
Comparison of the Revenue Acts of 1918 and 1921 - Page 99
by United States - 1924 - 240 pages
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Cases Decided in the United States Court of Claims, Volume 59

United States. Court of Claims - Law reports, digests, etc - 1925
...real or personal, tangible or intangible, wherever situated: * * * * * * * Opinion of th* Court "(c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate,...
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Cases Decided in the United States Court of Claims, Volume 80

United States. Court of Claims - Law reports, digests, etc - 1936
...entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the...acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth : Provided. That where such property or...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922
...and the expenses of its administration and is subject to distribution as part of his estate ; ***** "(d) To the extent of the interest therein held jointly...such part thereof as may be shown to have originally be-. longed to such other person and never to have belonged to the decedent." (40 Stilt. 1097.) Subdivisions...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 125 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - Inheritance and transfer tax - 1917 - 836 pages
...be deemed to have been made in contemplation of death within the meaning of this title; and (<•) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 78 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 53 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 53 pages
...decedent all the interest held jointly or as tenants in the entirety by the decedent and another person, "except such part thereof as may be shown to have...originally belonged to such other person and never to have belonged to the decedent." Under this paragraph of the taxing act, wherever the public records show...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...originally belonged to such other person and never to have belonged to the decedent ; (e) To the extent of any property passing under a general power of appointment...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1035 pages
...which he has at any time created a trust, in contemplation of or intended to take effect in possession belonged to the decedent; (e) To the extent of any property passing under a general power of appointment...
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