| United States. Court of Claims - 1929 - 868 páginas
...(1) by will, or (2) by deed executed in 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 property covered by the marriage trust was valued in the tax... | |
| American Museum of Natural History - 1918 - 560 páginas
...reads: Sec. 403. That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) *** (2) *** (3) The amount of all bequests, legacies, devises, or gifts, to or... | |
| 1926 - 1144 páginas
...which the decedent has at any time made a transfer in contemplation of or intended to take effect in enjoyment at or after his death, except in case of a bona fide sale for a fair consideration, and it further provided that any transfers of a material part of his property made by the decedent... | |
| 1919 - 2026 páginas
...Determitied. — For the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims against the... | |
| 1928 - 1130 páginas
..."Sec. 403. That for the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate — • •••••• "(2) An amount equal to the value at the time of the decedent's... | |
| 1921 - 2116 páginas
...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 in case of a bonn fide sale for a fair consideration in money or money's worth," held not limited to transfers made... | |
| 1920 - 932 páginas
...How Determined.— For the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
| 1921 - 956 páginas
...situated." Section 203: "For the purpose of the tax the value of the net estate shall be determined (a) in the case of a resident, by deducting from the value of the gross estate (1) such amounts for funeral expenses, administration expenses, claims against the estate,... | |
| 1917 - 1258 páginas
...value of the gross estate shall be determined ; section 203, that the value of the net estate shall be determined in the case of a resident by deducting from the value of the gross estate "(1) [Certain allowances, as hereinafter particularly stated] ; (2) an exemption of $50,000."... | |
| Harris, Forbes & Co., New York - 1916 - 140 páginas
...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 in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of ESTATE TAX LAW a material part of his property in the nature... | |
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