 | 1924 - 1040 էջ
...contemplation of or intended to take enect in possession or enjoyment at or alter his death, except in culosis in any form, Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | 1916 - 686 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...worth) and if the tax in respect thereto is not paid whe" due, the transferee or trustee shall be personally liable for such tax, and such property, to... | |
 | 1923 - 872 էջ
...transferred property should be included in the gross •state unless it further appears that the transfer was a bona fide sale for a fair consideration in money or money's worth." CHARTERED BANK OF INDIA, AUSTRALIA AND CHINA Encouraging conditions in the Far Eastern countries are... | |
 | United States. Bureau of the Census - 1938 - 160 էջ
...under a contract executed by the decedent in favor of a specific beneficiary, and if in either rase the tax in respect thereto is not paid when due, the transferee, trustee, or beneficiary is personally liable therefor; and such property, to the extent of the decedent's... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946 - 988 էջ
...transfers in contemplation of, or intended to take effect in possession or enjoyment at, death, except "a bona fide sale for a fair consideration in money or money's worth." § 202 (b) , Revenue Act of 1916, 39 Stat. 756, 777. Dower rights and other marital property rights... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946 - 990 էջ
...transfers in contemplation of, or intended to take effect in possession or enjoyment at, death, except "a bona fide sale for a fair consideration in money or money's worth." § 202 (b) , Revenue Act of 1916, 39 Stat. 756, 777. Dower rights and other marital property rights... | |
 | United States. Tax Court - 1993 - 650 էջ
...contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money's worth * * * [Revenue Act of 1918, ch. 18, tit. IV, sec. 402(e), 40 Stat. 1097.] Congress included such property... | |
 | United States. Internal Revenue Service - 1928 - 406 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,... | |
 | Michigan - 1923 - 662 էջ
...disposition or distribution thereof made by the decedent within two years prior to his death, except in case of a bona fide sale for a fair consideration in money or money's worth, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the... | |
 | 1927 - 1068 էջ
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money'a worth." In support of the contention that the tax was lawfully imposed, it was argued that... | |
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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... 
