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" Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall be deemed a gift, and shall be included in computing... "
Reports of the Tax Court of the United States - Page 207
by United States. Tax Court - 1954
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - 1930 - 854 pages
...shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for the purpose of the...
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Official Gazette, Volume 77, Issue 19

Philippines - 1981 - 138 pages
...adequate and full consideration in money or money's worth, then the amount by which the fail, market value of the property exceeded the value of the consideration...the amount of gifts made during the calendar year." SEC. 25. Section 126 (a) of the National Internal Revenue Code is hereby amended to read as follows...
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...other than real property referred to in Section 21 (e), is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the fair market value of the property exceeds the value of the consideration shall, for the purpose of...
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Wisconsin Session Laws

Wisconsin - 1945 - 1252 pages
...property exceeded the consideration received shall, for the purpose of the tax imposed by this section, be deemed a gift and shall be included in computing the amount of gifts made during the year. (4) (e) * * * The tax, however, at the rates specified by subsections (3) and (4) shall not exceed...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 pages
...shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for the purpose of the...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...property exceeded the consideration received shall, for the purpose of the tax imposed by section 3 IS, be deemed a gift, and shall be included in computing...the amount of gifts made during the calendar year. SEC. 321. In computing the amount of the gifts subject to the tax imposed by section 349, there shall...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for the purpose of the...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for the purpose of the...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for the purpose of the...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 275

United States. Supreme Court - 1928 - 734 pages
...shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for the purpose of the...
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