 ... except such part thereof as may be shown to have originally 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 in money or money's worth: Provided.  Cumulative Bulletin ... Income Tax Rulings - Page 255by United States. Bureau of Internal Revenue - 1921Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 1070 pages
...Court "(c) To the extent of the interest therein held jointly or as tenants in the entirety by the' decedent and any other person, or deposited in banks...person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate, by deducting certain... | |
 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the...originally 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. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...***** "(d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...such part thereof as may be shown to have originally be-. longed to such other person and never to have belonged to the decedent." (40 Stilt. 1097.) Subdivisions... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...and (<•) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...estate. (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...payable to either or the survivor, except such part as may be shown to have originally belonged to such other person and never to have belonged to the... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...death. 295. (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...person and never to have belonged to the decedent ; 296. (e) To the extent of any property passing under a general power of appointment exercised by... | |
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