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" ... 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 - Σελίδα 255
των United States. Bureau of Internal Revenue - 1921
Πλήρης προβολή - Σχετικά με αυτό το βιβλίο

Cases Decided in the Court of Claims of the United States, Τόμος 59

United States. Court of Claims - 1925 - 1070 σελίδες
...Court "(c) 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...person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate, by deducting certain...

Cases Decided in the Court of Claims of the United States, Τόμος 80

United States. Court of Claims - 1936 - 940 σελίδες
...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...

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 σελίδες
...***** "(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...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...

Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 σελίδες
...title; and (c) 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...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...

A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 σελίδες
...and (<•) 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...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...

The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 σελίδες
...title; and (c) 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...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...

Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 σελίδες
...title; and (c) 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...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...

Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 σελίδες
...title; and (c) 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...person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held by a nonresident decedent...

The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 σελίδες
...estate. (c) 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...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...

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 σελίδες
...death. 295. (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...person and never to have belonged to the decedent ; 296. (e) To the extent of any property passing under a general power of appointment exercised by...




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