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" ... to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth... "
Cases Decided in the Court of Claims of the United States - Page 450
by United States. Court of Claims - 1944
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Code of Federal Regulations: 1949-1984

1970 - 344 pages
...any indebtedness shall, when founded on a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth; except that in any case in which any such claim is founded on a promise or....
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth: except that in any case in which any such claim is founded upon a promise or...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 340

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1951 - 956 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth .... For the purposes of this subchapter, a relinquishment or promised relinquishment...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 340

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1951 - 920 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth .... For the purposes of this subchapter, a relinquishment or promised relinquishment...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964 - 744 pages
...any Indebtednm shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration In money or monej'f worth • • •." The figures stated thronichout are rounded to the nearer dollnr....
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Treasury and Post Office Departments Appropriations, 1954, Hearings Before ...

United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth ; except that in any case in which any such claim is founded upon a promise...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1953
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth. . . . For the purposes of this subchapter, a relinquishment or promised relinquishment...
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Treasury and Post Office Departments Appropriations, 1954 ..., Volumes 71-954

United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth ; except that in any case in which any such claim is founded upon a promise...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 375

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1964 - 796 pages
...any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth . . . ." 118 Opinion of the Court. rate estate. By accepting this bequest she...
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Internal Revenue Cumulative Bulletin, Part 2

United States. Internal Revenue Service - 1976 - 720 pages
...claims against the estate that are founded on a promise or agreement to the extent that such claims were contracted bona fide and for an adequate and full consideration in money or money's worth. However, if a claim is based upon a promise or agreement to make a contribution...
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