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" That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person... "
Cases Decided in the United States Court of Claims - Page 184
by United States. Court of Claims - 1936
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Statutes of the United States of America

United States - 1921
...less than a fair consideration in money or money's worth : Provided, That where from decedent, etc. such property or any part thereof, or part of the...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1922
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth : Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money 's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money 's worth, there shall be excepted only such part of the value...
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Laws of the State of New York, Volumes 1-2

New York (State) - 1925
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted only such part of the value...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926
...acquired by the latter from the decedent for less than a fair consideration in money or money's worth: Provided, That where such property or any part thereof,...acquired by such other person from the decedent for iess than a fair consideration in money or money's worth, there shall be excepted only such part of...
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