 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 էջ
...(whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration in money or money's worth. Any tranofor of a material part of hia property in tbe-flature of a^fiflaJ-tHepoaition or di3tribution... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 էջ
...ordinary transfers and transfers involving the creation of a trust. Where a transfer, however, constitutes a bona fide sale for a fair consideration in money or money's worth, it is not taxable. In order to constitute such a bona fide sale, there must be a valuable consideration,... | |
 | 1919 - 460 էջ
...contemplation of or intended to take effect in. possession or enjoyment at or after his death (enept in the case of a bona fide sale for a fair consideration in inoneii or money's worth) or (b) if insurance passes under a contract executed by the decedent in favor... | |
 | Ewell D. Moore - 1919 - 44 էջ
...or after death (whether made or created before or after the passage of this Act) except in case of bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States - 1920 - 1064 էջ
...trust with respect to, any property in contemplation of or t«.' intended to take effect in possession or enjoyment at or after his death (except in the...for a fair consideration in money or money's worth) or (b) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
 | United States - 1920 - 1054 էջ
...a trust with respect to, any property in contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the...for a fair consideration in money or money's worth) or (b) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
 | James Wallace Bryan - 1920 - 64 էջ
...decedent. (4) Property passing under a general power of appointment exercised by the decedent, except in case of a bona fide sale for a fair consideration in money or money's worth; and (5) The entire proceeds of policies of insurance taken out by the decedent on his own life and made... | |
 | Irving National Bank, New York - 1920 - 150 էջ
...transfer or trust is made or created before or after the passage of the Revenue Act of 1918) , except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States - 1920 - 1052 էջ
...a trust with respect to, any property in contemplation of or intended to take effect in possession id packages or parcels a suitable stamp denoting the tax u bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto... | |
 | Rex Frye - 1921 - 350 էջ
...a trust with respect to, any property in contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the...for a fair consideration in money or money's worth) or (b) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
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... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except... 
