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" ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except... "
Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ... - Page 125
by United States. Internal Revenue Service - 1929 - 154 pages
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Statutes of the United States of America

United States - 1921 - 642 pages
...fers,etc.,incontempi»respect to, any property in contemplation of or intended to take tiono'deatheffect in possession or enjoyment at or after his death (except in the...sale for a fair consideration in money or money's LUe^um,^ worth) or (b) if insurance passes under a contract executed by the decedent in favor of a...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 255

United States. Supreme Court - 1921 - 684 pages
...contemplation cf or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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Journal of Accountancy, Volume 31

1921 - 498 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth;" (c) property held jointly or as tenants in the entirety by decedent and any other person. It will be...
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Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...

Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 864 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death . . . except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 255

United States. Supreme Court - 1921 - 688 pages
...contemplation cf or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...(whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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Acts and Resolutions Passed at the ... Session of the General Assembly of ...

Iowa - 1921 - 554 pages
...trust with respect 73 to, any property in contemplation of his death, or intended to take 74 effect after his death (except in the case of a bona fide sale for a' 75 fair consideration in money or money's worth), and if the tax in 76 respect thereto is not paid...
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Supreme Court Reporter, Volume 41

United States. Supreme Court - 1922 - 668 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of hie property in the nature of a final disposition or distribution...
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Minimizing Taxes ...

John Harold Sears - 1922 - 732 pages
...disposition or distribution thereof, made by the decedent within three years prior to his death, except in case of a bona fide sale for a fair consideration in money or money's worth, unless shown to the contrary, shall be deemed to have been made in contemplation of death, shall be...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...(whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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