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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 Court of Claims of the United States - Page 184
by United States. Court of Claims - 1936
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At the General Assembly of the State of Rhode Island and Providence ...

Rhode Island - 1925 - 1030 pages
...or acquired by him from the decedent without valuable and adequate consideration: Provided, however, that where such property, or any part thereof, or...is shown to have been at any time acquired by such survivor or survivors from the decedent without valuable and adequate consideration, there shall be...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...acquired by the latter from the decedent for less than a faJr 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 - 620 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,...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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided, That where such property or any part thereof,...from the decedent for less than an adequate and full consideration in money or money's worth, there shall be excepted only such part of the value of such...
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United States Code Annotated

United States - 1928 - 1164 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 moiiey'i §1094 Note l §1094 worth, there shall be excepted only...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 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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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933 - 1616 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,...property was acquired, is shown to have been at any time 27 BTA acquired by such other person from the decedent for less than a fair consideration in money...
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Reports of the U.S. Board of Tax Appeals, Volume 25

United States. Board of Tax Appeals - 1933 - 1618 pages
...latter from the decedent for less than an adequate and full consideration In money or money's worth : Provided, That where such property or any part thereof, or part of the consideration with which such proporty was acquired, Is shown to have been at any time acquired by such other person from the decedent...
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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 1937 - 1380 pages
...acquired by the latter tie decedent for less than an adequate and full consideration In money or money's : Provided, That where such property or any part thereof, or part of the conwith which such property was acquired, Is shown to have been at any time by such other person from...
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