 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...(1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after his death except in case...for a fair consideration in money or money's worth; * * *." The property covered by the marriage trust was valued in the tax return at $193,545.68, and... | |
 | 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 - 1926 - 1144 pages
...which the decedent has at any time made a transfer in contemplation of or intended to take effect in enjoyment at or after his death, except in case of a bona fide sale for a fair consideration, and it further provided that any transfers of a material part of his property made by the decedent... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...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 in case of a bonn fide sale for a fair consideration in money or money's worth," held not limited to transfers made... | |
 | Law - 1920 - 932 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale 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
...of or intended to take effect in possession or enjoy[119] ment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | 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 the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | 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 the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...to take effect at or after his death, except a bona fide sale for money or the equivalent of money. Any transfer of a material part of his property in the nature of final disposition, made within two years prior to death without such a consideration, will be regarded,... | |
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... 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 in... 
