 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 pages
...property) made to any one person by the donor during the calendar year to the extent of the first $3,000 of such gifts to such person shall not, for the purposes of subsection (a) of section 504 be included in the total amount of such gifts made during such year. But the gifts from... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...property) made to any person by the donor during the calendar year 1938 and previous calendar years, the first $5,000 of such gifts to such person shall...subsection (a), be included in the total amount of girts made during such year. (2) GIFTS AFTER 1938. — In the case of gifts (other than gifts in trust... | |
 | United States - 1939 - 780 pages
...deductions provided in section 1004. (b) EXCLUSIONS FROM GIFTS. (1) GIFTS PRIOR TO 1939. — In the case of gifts (other than of future interests in property)...to any person by the donor during the calendar year 1938 and previous calendar years, the first $5,000 of such gifts to such person shall not, for the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...calendar year, less the deductions provided in section 1004. (b) GIFTS LESS THAN $5,000. — In the case of gifts (other than of future interests in property)...person shall not, for the purposes of subsection (a), 1>e included in the total amount of gifts made during such year. SEC 1004. DEDUCTIONS. In computing... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...follows : " (b) GIFTS LESS THAN $5,000 $4,000.— In the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year, the first $6?OOO $4,000 of such gifts to such person shall not, for the purposes of subsection (a) , be included... | |
 | United States. Bureau of the Census - 1938 - 160 pages
...employees' benefit fund, and medical service to such employees and their families; and the first $2,500 of gifts (other than of future interests in property) made to any person by the donor during any calendar year. (3) Exemptions. — In computing the amount of gifts made to a single donee, the... | |
 | Theodore Wesley Graske - 1939 - 664 pages
...computation of net gifts, is amended to the effect that in the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year the first $4,000 of such gifts to such person shall not be included in the total amount made during such year.... | |
 | 1939 - 1030 pages
...to read as follows: "(b) GIFTS LESS THAN $4,000. 1n the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year, the first $4,000 of such gifts to such person shall not, for the purposes of subsection (a), be included in the... | |
 | United States - 1953 - 1744 pages
...deductions provided in section 1004. (b) Exclusions from gifts— (1) Gifts prior to 1939. In the case G.P.O. 1938 and previous calendar years, the first $5,000 of such gifts to such person shall not, for the... | |
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In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year... 
