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" To the extent of any property passing under a general power of appointment exercised by the decedent (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... "
Double Taxation: Preliminary Report of a Subcommittee of the Committee on ... - Page 85
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 328 pages
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...decedent in contemplation of, or intended to take effect, at or after death, and "(e) To the extent of any property passing under a general power of appointment exercised by the decedent, (1) by will, or (2) by deed executed in contemplation of, or intended to take effect at or after his...
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Congressional Serial Set

1919 - 460 pages
...belonged to such other person mid never to have belonged to the decedent ; (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (£) by deed executed in contemplation of, or intended to take effect in possession...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...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 appointment exercised by the decedent (1) by will, or (2) by deed Held jointly as tenants, or deposited in banking institutions. Passing...
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Administration of Decedents' Estates (Maryland)

James Wallace Bryan - 1920 - 64 pages
...shown to have originally belonged to the other person and never to have belonged to the decedent. (4) Property passing under a general power of appointment exercised by the decedent, except in case of a bona fide sale for a fair consideration in money or money's worth; and (5) The...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...belonged to such other person and never to have belonged to the decedent; (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...belonged to such other person and never to have belonged to the decedent ; (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...belonged to such other person and never to have belonged to the decedent ; (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...belonged to such other person and never to have belonged to the decedent; (e) To the extent of any wef e? (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession...
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Journal of Accountancy, Volume 31

1921 - 498 pages
...determined contains a clause precisely to the point (sec. 402 (e), 40 Stat., 1097) : "To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...specified or fixed by law, then to the extent of one-half of the value thereof; (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession...
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