 | United States. Court of Claims - 1925 - 828 pages
...under this title: * * * * * "(3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income) * * *." Section 202 (a) provides in part as follows: " That for the purpose of ascertaining the gain... | |
 | Philippines - 1986 - 492 pages
...Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise, or descent; but the income from such property shall be included in gross income. (4) Interest- on Government securities. — Interest upon the obligations of the Government of the... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...Property acquired by gift, etc. (c) The value of property acquired by gift, bequest, devise or descent (but the income from such property shall be included in gross income). (Source: Fed. Rev. Act 1918— I 213-6, 3.) Gifts and bequests. — Money and real or personal property... | |
 | George Edwin Holmes - 1919 - 1048 pages
...surrender of the contract: (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income) ; (4) Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof,... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...surrender of the contract; (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income); (4) Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof or... | |
 | National City Company, United States - 1919 - 104 pages
...surrender of the contract ; 53. (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income) ; Gifts, bequests, etc. Interest upon obligations of States, etc. Securities Issued under FFL Act.... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...upon surrender of the contract. c. The value o'f property acquired by gift, bequest, devise or descent (but the income from such property shall be included in gross income). d. Interest upon the obligations of the United States or its possessions ; or securities issued under... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...and insert in lieu thereof: (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income, and such property shall be valued for the purposes of computing invested capital, depreciation, depletion,... | |
 | United States - 1920 - 1052 pages
...of prop- (3) The value of property acquired by gift, bequest, gift, be^urat, etc! devise, or descent (but the income from such property shall be included in gross income) ; interest upon (4) Interest upon (a) the obligations of a State. Torobliea lions of ..v ' ix- ii i-... | |
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... (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income... 
