 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...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. That where such property or any part thereof, or... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...of the exceptions enumerated in the statute, may be submitted by the executor. Whether the value of the entire property, or only a part, or none of it,...acquired by the latter from the decedent for less than a fair consideration in money or money's worth, forms no part of the decedent's gross estate. (2) Where... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...of the exceptions enumerated in the statute, may be submitted by the executor. Whether the value of the entire property, or only a part, or none of it....acquired by the latter from the decedent for less than a fair consideration in money or money's worth, forms no part of the decedent's gross estate. (2) Where... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...of the exceptions enumerated in the statute, may be submitted by the executor. Whether the value of the entire property, or only a part, or none of it,...acquired by the latter from the decedent for less than a fair consideration in money or money 's worth, forms no part of the decedent 's gross estate. (2)... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...of the exceptions enumerated in the statute, may be submitted by the executor. Whether the value of the entire property, or only a part, or none of it,...acquired by the latter from the decedent for less than a fair consideration in money or money's worth, forms no part of the decedent's gross estate. (2) Where... | |
 | United States - Finance - 1928 - 268 pages
...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, That where such property or any part thereof, or... | |
 | United States - Law - 1928 - 1164 pages
...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, That where such property or any part thereof, or... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...of the exceptions enumerated in the statute, may be submitted by the executor. Whether the value of the entire property, or only a part, or none of it,...from the decedent for less than an adequate and full consideration in money or money's worth, forms no part of the decedent's gross estate. (2) Where the... | |
 | United States - Session laws - 1939 - 780 pages
...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, That where such property or any part thereof, or... | |
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... 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 survivor, except such part thereof as may be shown to have originally belonged to such other person and never... 
