 ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.  Comparison of the Revenue Acts of 1918 and 1921 - Page 97by United States - 1924 - 240 pagesFull view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 1070 pages
...real or personal, tangible or intangible, wherever situated: * * * * * * * Opinion of th* Court "(c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the...acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth : Provided. That where such property or... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...and the expenses of its administration and is subject to distribution as part of his estate ; ***** "(d) To the extent of the interest therein held jointly...such part thereof as may be shown to have originally be-. longed to such other person and never to have belonged to the decedent." (40 Stilt. 1097.) Subdivisions... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...be deemed to have been made in contemplation of death within the meaning of this title; and (<•) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 pages
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...decedent all the interest held jointly or as tenants in the entirety by the decedent and another person, "except such part thereof as may be shown to have...originally belonged to such other person and never to have belonged to the decedent." Under this paragraph of the taxing act, wherever the public records show... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...in contemplation of or to take effect after death. So deemed if made within 2 years of death. 295. (d) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent ; 296. (e) To the extent of any property passing under a general power of... | |
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