 | New York (State) - Session laws - 1934 - 1436 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of estates... | |
 | United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...Deductions for any indebtedness when founded upon a promise or agreement are limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. (16) Exemptions. — There are exempt from the tax all transfers to or for... | |
 | Administrative law - 1939 - 1030 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of estates... | |
 | United States - Law - 1953 - 1744 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they l or complete liquidation or to a distribution which, under subsection money or money's worth; except that In any case in which any such claim is founded upon a promise or... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1942 - 1270 pages
...described in section 812 (d) of the Internal Revenue Code shall not be limited to the extent that they were contracted, bona fide and for an adequate and full consideration in money or money's north if such claims are enforceable against the estate under the laws of the state... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth; except that in any case in which any such claim is founded upon a promise or... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of the estate... | |
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... to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth... 
