 | United States. Supreme Court - 1928 - 872 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; (e) To the extent of any property passing under a general power of appointment... | |
 | United States. Internal Revenue Service - 1929 - 176 էջ
...his death of all property, real or personal, tangible or intangible, wherever situated— * * * (e) To the extent of the interest therein held as joint...originally belonged to such other person and never to have b«en received or acquired by the latter from the decedent for less than an adequate and full consideration... | |
 | United States. Board of Tax Appeals - 1933 - 1618 էջ
...••*••*• (e) To the extent of the interest therein held as Joint tenants by the de'•edent and any other person, or as tenants by the entirety...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. Board of Tax Appeals - 1935 - 1394 էջ
...situated— (a) To the extent of the interest therein of the decedent at the time of his death ; ******* (e) To the extent of the interest therein held as joint...tenants by the entirety by the decedent and spouse, * * * except such part thereof as urny be shown to have originally belonged to such other person and... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...been made in contemplation of death within the meaning of this subchapter. (e) JOINT INTERESTS. — 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... | |
 | 1924 - 1040 էջ
...his death, except in cas" of a bona fide sain for a fair consideration in money or money's worth. (e) gift or the gross estate of such nr the survivor, except such part thereof as may be shown to have originally belonged to such other... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...been made in contemplation of death within the meaning of this subchapter. (e) JOINT INTERESTS. — 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. Bureau of the Census - 1938 - 160 էջ
...held as joint tenants by the decedent and any other person, or deposited with any person carrying on a banking business in their joint names and payable...belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate or full consideration... | |
| |
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... 
