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" 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... "
Cases Decided in the Court of Claims of the United States - Página 315
por United States. Court of Claims - 1944
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The Federal Reporter: Cases Argued and Determined in the ..., Volúmenes273-274

1921 - 2116 páginas
...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." The value of the net estate is ascertained by making certain authorized deductions from the value of...
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The Northeastern Reporter, Volumen124

1920 - 932 páginas
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) tmd if the -tax in respect thereto is not paid when due, the transferee or trustee shall be personally...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 páginas
...of or intended to take effect in possession or enjoy[119] ment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 páginas
...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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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 páginas
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 páginas
...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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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 páginas
...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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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 páginas
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...for a fair consideration in money or money's worth. Any tranofor of a material part of hia property in tbe-flature of a^fiflaJ-tHepoaition or di3tribution...
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Notes on the Revenue Act of 1918, Volúmenes1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 páginas
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...for a fair consideration in money or money's worth. Any tranafor of a material part of hia property in the-Ba&tfe-ef-a-fiBai-&flpoaition or distribution...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...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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