 For the purposes of this subchapter, a relinquishment or promised relinquishment of dower, curtesy, or of a statutory estate created in lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered...  Internal Revenue Bulletin - Page 27by United States. Internal Revenue Service - 1955Full view - About this book
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...transfer, or at the time of the decedent's death. For the purposes of this title, a relinquishment or promised relinquishment of dower, curtesy, or of...lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...income tax purposes in an income tax return. For the purposes of this subchapter, a relinquishment or promised relinquishment of dower, curtesy, or of...lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money... | |
 | United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...reads in part as follows : For the purposes of this title, a relinquishment or promised relinqulshment of dower, curtesy, or of a statutory estate created...lieu of dower or curtesy, or of other marital rights In the decedent's property or estate, shall not be considered to any extent a consideration "In money... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...income tax purposes in an income tax return. For the purposes of this subchapter, a relinquishment or promised relinquishment of dower, curtesy, or of...lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money... | |
 | Administrative law - 1939 - 1030 pages
...contracted bona fide and for an adequate and full consideration in money or money's worth. A relinquishment or promised relinquishment of dower, curtesy, or of...lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, is not to any extent a consideration in money or money s worth.... | |
 | United States - Law - 1953 - 1744 pages
...income tax purposes in an income tax return. For the purposes of this subchapter, a relinquishment treaty with such country. (2) Cross reference. For...of amount specified In shareholder's consent, see in the decedent's property or estate, shall not be considered to any extent a consideration "in money... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...income tax purposes in an income tax return. For the purposes of this subchapter, a relinquishment or promised relinquishment of dower, curtesy, or of...lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...income tax purposes in an income tax return. For the purposes of this subchapter, a relinquishment or promised relinquishment of dower, curtesy, or of...lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money... | |
 | Administrative law - 1992 - 616 pages
...local law, past consideration is sufficient to support an agreement giving rise to a security interest. A relinquishing or promised relinquishment of dower,...money value a consideration in money or money's worth. (4) Holder of a security interest. For purposes of this paragraph, the holder of a security interest... | |
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