 | New York (State) - 1925 - 1586 էջ
...death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of the interest therein held as joint...belonged to such other person and never to have been received or acquired by the latter from the decedent for less than a fair consideration in money or... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the interest therein held as joint...either or the survivor, except such part thereof as may he shown to have originally belonged to such other person and never to have been received or acquired... | |
 | 1922 - 1084 էջ
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. • • • " Comp. St. § KWC>y,c. "Sec. 203. That for the purpose of the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 էջ
...his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the interest therein held as joint...either or the survivor, except such part thereof as may bo shown to have originally belonged to such other person and never to have been received or acquired... | |
 | United States. Internal Revenue Service - 1926 - 620 էջ
...therein held as Joint tenants by the decedent and any other person, or as tenants by the entirety b> the decedent and spouse, or deposited, with any person...belonged to such other person and never to have been received or acquired by the latter from the decedent for less than a fair consideration in money or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. ..." Comp. St. § 6336y2c. "Sec. 203. That for the purpose of the tax the... | |
 | United States. Board of Tax Appeals - 1927 - 1530 էջ
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. " Contemplation of death," as used in the statute, is an apprehension of... | |
 | United States - 1928 - 268 էջ
...be deemed and held to have been made in contemplation of death within the meaning of this title; (e) To the extent of the interest therein held as joint...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... | |
 | United States - 1928 - 1164 էջ
...be deemed and held to have been made in contemplation of death within the meaning of this title; (e) To the extent of the interest therein held as joint...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... | |
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To the extent of the interest therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable... 
