 | 1927 - 1158 էջ
...property at the time of his death Î That depends on whether the transaction in substance and effect was a "bona fide sale for a fair consideration in money or money's worth." At first blush one who stood on the literalism of the statute would say that it was not a sale in the... | |
 | United States. Supreme Court - 1928 - 872 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,... | |
 | United States - 1928 - 268 էջ
...by trust or otherwise, of any property in contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for an adequate and full consideration in money or money's worth) or (2) if insurance passes under a contract... | |
 | United States - 1928 - 1164 էջ
...by trust or otherwise, of any property in contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for an adequate and full consideration in money, or money's worth) or (2) if insurance passes under a contract... | |
 | United States. Internal Revenue Service - 1929 - 176 էջ
...by trust or otherwise, of any property in contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for an adequate and full consideration in money or money's worth) or (2) if insurance passes under a. contract... | |
 | United States. Internal Revenue Service - 1929 - 478 էջ
...of, or intended to take effect in possession or enjoyment at or after, his death, except in case of bona fide sale for a fair consideration in money or money's worth; * * *. The property covered by the marriage trust was valued in the tax return at $193,545.68, and... | |
 | United States. Board of Tax Appeals - 1930 - 1554 էջ
...real or personal, tangible or intangible, wherever situated — • . * * * * * * bis death, except in case of a bona fide sale for a fair consideration In money or moneys worth; In applying this section to the facts herein respondent asserts that decedent validly... | |
 | United States. Board of Tax Appeals - 1931 - 1490 էջ
...possession or enjoyment at or after the decedent's death ; and in any event, the transaction constituted a bona fide sale for a fair consideration in money or money's worth. Fred R. Angevine, Esq., for the petitioner. The Commissioner determined a deficiency of $85,471.22... | |
 | United States. Court of Claims - 1934 - 860 էջ
...The transfers constituted a material part of the decedent's estate. They were not made as a result of a bona fide sale for a fair consideration in money or money's worth. They were made within two years prior to the decedent's death, and unless the contrary is shown must... | |
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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... 
