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 to have been received or acquired by the latter from the decedent for less than an adequate and full... Reports of the United States Tax Court - Page 252by United States. Tax Court - 1978Full view - About this book
| United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person carrying on the banking...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. Court of Claims - Law reports, digests, etc - 1925 - 1070 pages
...in the entirety by the' decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate,... | |
| United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...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
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
| Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
| Joseph Warren - Executors and administrators - 1917 - 906 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
| United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
| Joseph Jay Scott - Electronic books - 1917 - 386 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and 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
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent ; 296. (e) To the extent of any property passing under a general power of... | |
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