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" In their Joint names and payable to either or the survivor, 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... "
Treasury Decisions Under Internal Revenue Laws of the United States - Halaman 110
oleh United States. Internal Revenue Service - 1926
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Congressional Serial Set

1919 - 460 halaman
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the survivor, except such part thereof as mail be shoirn to have originally belonged to such other person mid never to have belonged to the decedent...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 halaman
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent; (e) To the extent of any property passing under a general power of appointment...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 halaman
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions and withhold any tax under the provisions of section...service corporation " means a cortion-" poration belonged to the decedent ; (e) To the extent of any property passing under a general power of appointment...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 halaman
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions itor w belonged to the decedent; (e) To the extent of any property passing under a general power of appointment...
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Administration of Decedents' Estates (Maryland)

James Wallace Bryan - 1920 - 64 halaman
...by the entireties by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...thereof as may be shown to have originally belonged to the other person and never to have belonged to the decedent. (4) Property passing under a general power...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 halaman
...tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent; of, or intended to take effect in possession or enjoyment at or after, his...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921 - 778 halaman
...in the entirety by (lie decedent and any other person, or deposited in banks or other institutions in their Joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent. Subdivisions (a) and (c) of section 202 of the Revenue Act of 1916 are identical...
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Statutes of the United States of America

United States - 1921 - 642 halaman
...person, or deposited in banks or other institutions in their joint names and payable to Exception. either or the survivor, except such part thereof as...person and never to have been received or acquired T>y the latter from the decedent for less than a fair consideration in money or money's worth : Provided,...
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Cumulative Bulletin ... Income Tax Rulings, Masalah 4-5

United States. Bureau of Internal Revenue - 1921 - 772 halaman
...institutions in their joint names aud payable to either or the survivor, except such part thereof as may he shown to have originally belonged to such other person and never to have belonged to the decedent. Subdivisions (a) and (c) of section 202 of the Revenue Act of 1916 are identical...
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Official Opinions of the Attorneys General of the United States ..., Volume 32

United States. Department of Justice - 1922 - 708 halaman
...in the entirety by the decedent and any1 other person, or deposited in banks or other institutions in their joint names and payable to either or the...originally belonged to such other person and never to have belonged to the decedent." (40 Stat, 1097.) ' Subdivisions (a) and (c) of section 202 of the Revenue...
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