 | 1960 - 618 pages
...2056. Bequests, etc., to surviving spouse. * • • (e) Definition. For purposes of this section, an Interest In property shall be considered as passing from the decedent to any person If and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such Interest Is... | |
 | 1960 - 1580 pages
...2056. Bequests, etc., to surviving spouse. • • • (e) Definition. For purposes of this section, an Interest In property shall be considered as passing from the decedent to any person If and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such Interest Is... | |
 | 1976 - 478 pages
...Sac. 2056. Bequests etc., to surviving spouse. • SS (e) Definition. For purposes of this sealion. an Interest in property shall be considered as passing from the decedent to any person if and only If(1) Such Interest Is bequeathed or devised to such person by th. deoedeut (2) Such Interest Is Inherited... | |
 | 1968 - 322 pages
...SEC. 2056. Bequests etc., to surviving spouse. * * * (e) Definition. For purposes of this section, an Interest in property shall be considered as passing from the decedent to any person II and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such... | |
 | 1959 - 1126 pages
...2056. Bequests, etc., to surviving spouse. • • • (e) Definition. For purposes of this section, an interest In property shall be considered as passing from the decedent to ai person if and only If — (1) Such Interest Is bequeathed or devis to such person by the decedent;... | |
 | 1970 - 344 pages
...interest in property shall be considered as passing from the decedent to any person if and only if — (1) Such interest is bequeathed or devised to such person by the decedent; (2) Such interest is inherited by such person from the decedent; (3) Such interest is the dower or... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...interest in property shall be considered as passing from the decedent to any person if and only if — (1) such interest is bequeathed or devised to such person by the decedent; (2) such interest is inherited by such person from the decedent ; (3) such interest is the dower or... | |
 | United States. Tax Court - 1955 - 1466 pages
...Interest is included in determining the value of the gross estate. • ••»••# (3) DEFINITION. — For the purposes of this subsection an interest in property shall be considered us passing from the decedent to any person if and only if — • •••••* (B) such Interest... | |
 | United States. Tax Court - 1955 - 1498 pages
...•*•••• (3) DEFINITION. — For the purposes of this subsection an interest in property shall b« considered as passing from the decedent to any person if and only If — spondent would have accepted the order as a determination that Barrett had valid and enforceable... | |
 | United States. Tax Court - 1957 - 1178 pages
...of this subsection an Interest In property shall be considered as passing from the decedent to uiiy person if and only if — (A) such Interest is bequeathed...dower or curtesy interest (or statutory interest in lien thereof) of such person as surviving spouse of the decedent; or (D) such interest has been transferred... | |
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... if and only if — (1) Such interest is bequeathed or devised to such person by the decedent; (2) Such interest is inherited by such person from the decedent... 
