... 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 97by United States - 1924 - 240 pagesFull view - About this book
| United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...person, or as tenants by the entirety by the decedent and spouse, * * * except such part thereof as urny be shown to have originally belonged to such other...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... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...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... | |
| Almanacs, American - 1924 - 1040 pages
...deposited, with any person carrying: on the banking- business, in their joint names and payable to either nr the survivor, except such part thereof as may be shown...to have originally belonged to such other person, or as tenants by the entirety or acquired by the latter from the deredent for less thon a fair consideration... | |
| United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...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... | |
| United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...extent of any interest therein as joint owners or as tenants by the entirety, or as joint depositors, and payable to either or the survivor, except such...be shown to have originally belonged to such other persons and never to have belonged to the decedent; (5069) (d) To the extent of any property passing... | |
| Administrative law - 1939 - 1030 pages
...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 survivor, except such part thereof as may be •tFor statutory and source citations, see note to § 80.1. Page 653 shown to have originally belonged... | |
| United States - Law - 1983 - 968 pages
...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... | |
| United States - Law - 1964 - 1098 pages
...decedent and spouse, or deporitfd. with any person carrying on the banking business, in their Joint "*T and payable to either or the survivor. except such...acquired by the latter from the decedent for less than an adequate and fun consideration In money or money's worth: Protadcd. That where such prupeity or... | |
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