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" ... 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. "
Treasury Decisions Under Internal Revenue Laws of the United States - Pągina 185
per United States. Internal Revenue Service - 1926
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Cases Decided in the Court of Claims of the United States, Volum 59

United States. Court of Claims - 1925 - 1070 pągines
...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,...
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Cases Decided in the Court of Claims of the United States, Volum 80

United States. Court of Claims - 1936 - 940 pągines
...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...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pągines
...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pągines
...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...
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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 pągines
...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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

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

United States, Guaranty Trust Company of New York - 1917 - 60 pągines
...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...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 pągines
...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...
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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 pągines
...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...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pągines
...or other institutions in their joint names and payable to either or the survivor, except such part as may be shown to have originally belonged to such other person and never to have belonged to the decedent. 448.— MISCELLANEOUS ITEMS. The value of all "tax-free" bonds — those...
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