 | United States. Court of Claims - 1940 - 760 էջ
...transfer during such calendar year by any individual, resident or nonresident, of property by gift. (b) The tax shall apply whether the transfer is in...tax shall not apply to a transfer made on or before the date of the enactment of this Act. (c) The tax shall not apply to a transfer of property in trust... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 էջ
...except as such provisions are modified by legislation enacted subsequent to the Revenue Act of 1932. (b) The tax shall apply whether the transfer is in...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 էջ
...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...property is real or personal, tangible or intangible. It does not apply, however, to transfers in trust where the donor has the power to revest title in... | |
 | United States. Internal Revenue Service - 1933 - 98 էջ
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 էջ
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 էջ
...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... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 էջ
...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... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...except as such provisions are modified by legislation enacted subsequent to the Revenue Act of 1932. (b) The tax shall apply whether the transfer is in...the property is situated within the United States. SEC. 1001. COMPUTATION OF TAX. (a) The tax for each calendar year shall be an amount equal to the excess... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 էջ
...transfer during such calendar year by any individual, resident or nonresident, of property by gift. "(b) The tax shall apply whether the transfer is in...property is real or personal, tangible or intangible * * *. "(c) The tax shall not apply to a transfer of property in trust where the power to revest in... | |
 | United States. Bureau of the Census - 1938 - 160 էջ
...the transfer of property by gift during any calendar year by any individual resident or nonresident, whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. As to residents of this State, the tax applies to transfers by gift of any property whatsoever, excepting... | |
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The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the United States, shall... 
