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" ... to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth... "
Cases Decided in the United States Court of Claims - Page 450
by United States. Court of Claims - 1944
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Laws of the State of New York, Volume 2

New York (State) - 1934
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of estates...
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Digest of State Laws Relating to Inheritance and Estate ..., Volumes 19-938

United States. Bureau of the Census - 1938 - 147 pages
...Deductions for any indebtedness when founded upon a promise or agreement are limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. (16) Exemptions. There are exempt from the tax all transfers to or for...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of estates...
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The Code of Federal Regulations of the United States of America Having ...

1939
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of estates...
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United States Code

United States - 1953
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they l or complete liquidation or to a distribution which, under subsection money or money's worth; except that In any case in which any such claim is founded upon a promise or...
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Revenue Revision of 1942: Hearings Before the Committee on Ways ..., Volume 2

United States. Congress. House. Committee on Ways and Means - 1942
...described in section 812 (d) of the Internal Revenue Code shall not be limited to the extent that they were contracted, bona fide and for an adequate and full consideration in money or money's north if such claims are enforceable against the estate under the laws of the state...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth; except that in any case in which any such claim is founded upon a promise or...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth; except that in any case in which any such claim is founded upon a promise or...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 995 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. There shall also be deducted losses incurred during the settlement of the estate...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth; except that in anv case in which any such claim is founded upon a promise or...
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