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" That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person... "
Cases Decided in the Court of Claims of the United States - Page 184
by United States. Court of Claims - 1936
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...less than a fair consideration in money or money's worth : Provided, That where from decedent, etc. such property or any part thereof, or part of the...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922 - 1028 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth : Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money 's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money 's worth, there shall be excepted only such part of the value...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - Administrative courts - 1925 - 800 pages
...acquired by the latter from the decedent for less than a. fair consideration in money or money's worth: Provided, that where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Laws of the State of New York, Volumes 1-2

New York (State) - Session laws - 1925 - 1586 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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