 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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...gift is direct or indirect, and whether the property Mt real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the... | |
 | United States. Board of Tax Appeals - 1939 - 1702 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. ment or termination of such power (other than by the donor's... | |
 | 1939 - 1030 էջ
...ion), Bureau of 1nternal Revenue, Feb. 26, 1936. 85.2 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 - 1953 - 1744 էջ
...enacted subsequent to the Revenue Act of 1932. (b) [Method of transfer, nonresident transfers.] г R In the case of such a nonresident who is not engaged in business in the United States at the time of... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 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. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1943 - 898 էջ
...the Revenue Act of 1932, 47 Stat. 169, which imposes a tax upon every transfer of property by gift, "whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible; . . ." The petitioner, age 72, made an irrevocable transfer in trust of 3,000 shares of stock worth... | |
 | United States. Supreme Court - 1945 - 446 էջ
...the Revenue Act of 1932, 47 Stat. 169, which imposes a tax upon every transfer of property by gift, "whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible; ..." The petitioner, age 72, made an irrevocable transfer in trust of 3,000 shares of stock worth $571,000.... | |
 | Philippines - 1945 - 1064 էջ
...individual, resident or nonresident, of property by gift, a tax, computed as provided in section 109. (&)• The tax shall apply whether the transfer is in trust...property is real or personal, tangible or intangible. SEC. 109. Rates of tax payable by donor. — The tax for each calendar year shall be an amount equal... | |
 | United States. Tax Court - 1948 - 1248 էջ
...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...citizen of the United States, shall apply to a transfer pnly If the property Is situated within the United States. Title 31, United States Code Annotated,... | |
 | 1959 - 1126 էջ
...— (a) Scope. Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise,...the property Is situated within the United States. (b) Stock in corporation. Shares of stock owned and held by a nonresident not a citizen of the United... | |
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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... 
