 | 1926 - 1144 pages
...which the decedent has at any time made a transfer in contemplation of or intended to take effect in enjoyment at or after his death, except in case of a bona fide sale for a fair consideration, and it further provided that any transfers of a material part of his property made by the decedent... | |
 | 1921 - 2116 pages
...respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bonn fide sale for a fair consideration in money or money's worth," held not limited to transfers made... | |
 | 1920 - 932 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) tmd if the -tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...of or intended to take effect in possession or enjoy[119] ment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Joseph Jay Scott - 1917 - 386 pages
...to take effect at or after his death, except a bona fide sale for money or the equivalent of money. Any transfer of a material part of his property in the nature of final disposition, made within two years prior to death without such a consideration, will be regarded,... | |
 | Ewell D. Moore - 1919 - 44 pages
...or after death (whether made or created before or after the passage of this Act) except in case of bona fide sale for a fair consideration in money or...the nature of a final disposition or distribution made within '2 years prior to death without such consideration will, unless shown to the contrary,... | |
 | National City Company, United States - 1919 - 104 pages
...property Included In gross estate. executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case...for a fair consideration in money or money's worth ; and 297. (f) To the extent of the amount receivable by the executor as insurance under policies taken... | |
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To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case... 
