 ... 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 consideration in money or money's worth: Provided.  Cumulative Bulletin ... Income Tax Rulings - Page 255by United States. Bureau of Internal Revenue - 1921Full view - About this book
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...decedent's estate, for the purpose of measuring the tax, the value of the joint estate property, " except such part thereof as may be shown to have originally belonged to " the surviving joint tenant, " and never to have belonged to the decedent." Under this provision the... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1616 pages
...• • * (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks...either or the survivor, except such part thereof as may he shown to have originally belonged to such other person and never to have been received or acquired... | |
 | United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...person, or as tenants by the entirety by the decedent and spouse, * * * except such part thereof as urny 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... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...entirety 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...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... | |
 | Almanacs, American - 1924 - 1040 pages
...deposited, with any person carrying: on the banking- business, in their joint names and payable to either nr the survivor, except such part thereof as may be shown...to have originally belonged to such other person, or as tenants by the entirety or acquired by the latter from the deredent for less thon a fair consideration... | |
 | United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...or deposited, *ifli say person carrying on the banking business, in their Joint names and payable to or the survivor, except such part thereof as may be shown to have originally to such other person and never to have been received or acquired by the latter tie decedent for less... | |
 | Corporations - 1921 - 828 pages
...therein held -jointly or as tenants In the entirety by the decedent and any other person, or del>oslted in banks or other institutions in their joint names...originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than a fair consideration In money... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...entirety 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...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... | |
 | United States - Law - 1964 - 1098 pages
...decedent and spouse, or deporitfd. with any person carrying on the banking business, in their Joint "*T and payable to either or the survivor. except such...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 fun consideration... | |
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