 | 1970 - 344 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... | |
 | 1977 - 532 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... | |
 | 1976 - 478 pages
...an adequate and full consideration In money ci money's worth: Provided, That where such property ci any part thereof, or part of the consideration with...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... | |
 | 1968 - 322 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,...at any time acquired by such other person from the de§ 20.2040-1 cèdent for less than an adequate and full consideration in money or money's worth,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 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... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...latter from the decedent for less than an adequate and full consideration in money or money's worth: is delegate shall by regulations prescribed. (3) LIMITATION....subsidiary for any annual accounting period unless su consideration in money or money's worth, there shall be excepted only such part of the value of such... | |
 | United States. Tax Court - 1962 - 1274 pages
...latter from th« decedent for less than an adequate and full consideration In money or money's worth : Provided, That where such property or any part thereof,...acquired, Is shown to have been at any time acquired bj such other person from the decedent for less than an adequate and full consideration ID money or... | |
 | United States. Internal Revenue Service - 1963 - 1264 pages
...decedent for less than an adequate and full consideration in money or money's worth : 1'roi-iilcil. Portion of premiums taxed to employee under the provisions...5,040 Expected return, 10X511,320 13,200 Exclusio ami full consideration in money or money's worth, there shall be excepted only siu-h part of the value... | |
 | United States. Internal Revenue Service - 1979 - 644 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... | |
 | United States. Tax Court - 1954 - 1200 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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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... 
