 | United States. Court of Claims - Law reports, digests, etc - 1940 - 760 pages
...during such calendar year by any individual, resident or nonresident, of property by gift. (b) The tax shall apply whether the transfer is in trust or otherwise,...the property is situated within the United States. The tax shall not apply to a transfer made on or before the date of the enactment of this Act. (c)... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...such provisions are modified by legislation enacted subsequent to the Revenue Act of 1932. (b) The tax shall apply whether the transfer is in trust or otherwise,...intangible; but, in the case of a nonresident not a citizen 01 the United States, shall apply to a transfer only if the property is situated within the United... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1927 - 626 pages
...three-fourths of the total Federal estate tax levy. The tax applies to transfers of property by gift, whether in trust or otherwise, whether the gift is direct...indirect, and whether the property is real or personal. The tax is measured by all gifts made after the enactment of the revenue act of 1932, although it is... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...to the situs of property, see article 18. AKT. 2. Transfers reached. — The statute imposes a tax whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. Thus, for example, a taxable transfer may be effected by the declaration of a trust, the forgiving... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1933 - 352 pages
...if it were only imposed at the death of the owner. The tax applies to transfers of property by gift, whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. In the case of a citizen or resident the tax applies to gifts wherever made, but in the case of a nonresident... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...if it were only imposed at the death of the owner. The tax applies to transfers of property by gift, whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. In the case of a citizen or resident the tax applies to gifts wherever made, but in the case of a nonresident... | |
 | United States. Bureau of Internal Revenue - Gifts - 1936 - 104 pages
...to the situs of property, see article 18. ART. 2. Transfers reached. — The statute imposes a tax whether the transfer is in trust or otherwise, whether...property is real or personal, tangible or intangible. Thus, for example, a taxable transfer may be effected by the declaration of a trust, the forgiving... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...such provisions are modified by legislation enacted subsequent to the Revenue Act of 1932. (b) The tax shall apply whether the transfer is in trust or otherwise,...the property is situated within the United States. SEC. 1001. COMPUTATION OF TAX. (a) The tax for each calendar year shall be an amount equal to the excess... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1938 - 768 pages
...during such calendar year by any individual, resident or nonresident, of property by gift. "(b) The tax shall apply whether the transfer is in trust or otherwise,...property is real or personal, tangible or intangible * * *. "(c) The tax shall not apply to a transfer of property in trust where the power to revest in... | |
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The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible... 
