| 1921 - 828 pages
...SEC. 402. — VALUING OK THE GROSS ESTATE. — Subdivision (d) is amended to read as follows: "(d) To the extent of the interest therein held -jointly...entirety by the decedent and any other person, or del>oslted in banks or other institutions in their joint names and payable to either or the survivor,... | |
| 1922 - 758 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this title." In the leading case of this group, namely Shwab vs. Doyle, it appears Augusta Dickel, by a deed dated... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this subchapter ; (d) TRANSFERS BEFORE AND AFTER JUNE 22, 1936. — (1) TRANSFERS AFTER JUNE 22, 1936. —... | |
| 1928 - 996 pages
...Susie M. Root, Executrix, 6 BTA 899. n Includes as part of the gross f state the value of properly "To the extent of the interest therein held jointly or as tenants in the entirety by the decedent end any other person * * *." "Appeal of George R. Dytr.ttal., Executors. S BTA 71 1 ; Harry A. Smith,... | |
| 1939 - 1030 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this title; (d) (as amended by section 401 of the Revenue Act of 1934, and by section 805 (a) of the Revenue Act... | |
| United States - 1953 - 1744 pages
...or exercised or released a power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary, be deemed to...have been made in contemplation of death within the meaning of subsections (c) , (d) , and (f ) ; but no such transfer, relinquishment, exercise, or release... | |
| United States. Tax Court - 1943 - 1262 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this sul>chapter. 1 (i) TRANSFERS FOR INSUFFICIENT CONSIDERATION. — If any one of the transfers, trusts,... | |
| United States. Tax Court - 1944 - 1686 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...have been made in contemplation of death within the meaning ol this title; (d) I As amended by section 401 of the Revenue Act of 1934, and by section 805... | |
| Philippines - 1945 - 1064 pages
...disposition or distribution thereof, made by the decedent within three years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this Chapter. (c) Revocable transfers. — (1) To the extent of any interest therein of which the decedent... | |
| |