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" ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth : Provided. "
Reports of the Tax Court of the United States - Page 318
by United States. Tax Court - 1962
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Cases Decided in the Court of Claims of the United States, Volume 80

United States. Court of Claims - 1936 - 940 pages
...— ******* "(e) To the extent of the interest therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the...thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less...
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Cases Decided in the Court of Claims of the United States, Volume 59

United States. Court of Claims - 1925 - 1070 pages
...in the entirety by the' decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent." By section 203 provision is made for...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...such part thereof as may be shown to have originally be-. longed to such other person and never to have belonged to the decedent." (40 Stilt. 1097.) Subdivisions...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may .be shown to have originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the survivor, except such part as may be shown to have originally belonged to such other person and never to have belonged to the...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent ; 296. (e) To the extent of any property...
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