 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...(whether such transfer or trust is made or created before or after the passage of this act), except in case of a bona fide sale for a fair consideration in money or money's worth." This language is so plain and definite that it is clear that this section applies to the transfer under... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...made as described was intended to take effect in possession and enjoyment after death or constituted a bona fide sale for a fair consideration in money or money's worth. In the solution of this issue we think it essential to not only consider the transaction from a mere... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...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." The value of the net estate is ascertained by making certain authorized deductions from the value of... | |
 | Law - 1920 - 932 pages
...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) tmd if the -tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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. Any transfer of ESTATE TAX LAW a material part of his property in the nature of a final disposition... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...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. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...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. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...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. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...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,... | |
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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... 
