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" ... provided, 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 from the decedent for less than an adequate and full consideration... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Page 79
by Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
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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
...Opinion of the Court other person from the decedent for less than an adequate and full consideration in money or money's worth, there shall be excepted...to the consideration furnished by such other person : * * *." The plaintiff contends that the surviving spouse owned one-half of the property, that the...
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Statutes of the United States of America

United States - 1921 - 642 pages
...been at any time acquired by 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 of such property as is proH acquired by gift PĀ°rtionate to the consideration furnished by such other person : H acqure y...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted...consideration furnished by such other person: Provided farther, That where any property has been acquired by gift, bequest, devise, or inheritance, as a tenancy...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 pages
...been at any time acquired by 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 of such property aB is proportionate to the consideration furnished by such other person: Provided further, That where...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted...gift, bequest, devise, or inheritance, as a tenancy by the entirety by the decedent and spouse, then to the extent of one-half of the value thereof, or,...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - 1925 - 800 pages
...been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted...gift, bequest, devise, or inheritance, as a tenancy by the entirety by the decedent and spouse, then to the extent of one-half of the value thereof, or,...
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Laws of the State of New York, Volumes 1-2

New York (State) - 1925 - 1586 pages
...been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted...gift, bequest, devise, or inheritance, as a tenancy by the entirety by the decedent and spouse, then to the extent of one-half of the value thereof, or,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted...gift, bequest, devise, or inheritance, as a tenancy by the entirety by the decedent and spouse, then to the extent of one-half of the value thereof, or,...
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At the General Assembly of the State of Rhode Island and Providence ...

Rhode Island - 1925 - 1030 pages
...acquired by such survivor or survivors from the decedent without valuable and adequate consideration, there shall be excepted only such part of the value...proportionate to the consideration furnished by such survivor or survivors; and provided, further, that where such property has been acquired by gift, bequest,...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...been at any time acquired by such other person from the decedent for less than a fair consideration in money or money's worth, there shall be excepted...gift, bequest, devise, or inheritance, as a tenancy by the entirety by the decedent and spouse, then to the extent of one-half of the value thereof, or,...
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