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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. "
Cumulative Bulletin ... Income Tax Rulings - Էջ 255
United States. Bureau of Internal Revenue - 1921
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the Court of Claims of the United States, Հատոր 59

United States. Court of Claims - 1925 - 1070 էջ
...Court "(c) To the extent of the interest therein held jointly or as tenants in the entirety by the' decedent and any other person, or deposited in banks...person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate, by deducting certain...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the Court of Claims of the United States, Հատոր 80

United States. Court of Claims - 1936 - 940 էջ
...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...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 էջ
...***** "(d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 էջ
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...and (<•) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 էջ
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 էջ
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 էջ
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 էջ
...estate. (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...payable to either or the survivor, except such part as may be shown to have originally belonged to such other person and never to have belonged to the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 էջ
...death. 295. (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent ; 296. (e) To the extent of any property passing under a general power of appointment exercised by...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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