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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 108
oleh United States. Internal Revenue Service - 1926
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United States Code Annotated

United States - 1928 - 1164 halaman
...therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 274

United States. Supreme Court - 1928 - 872 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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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 halaman
...therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person...originally belonged to such other person and never to have b«en received or acquired by the latter from the decedent for less than an adequate and full consideration...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 281

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1930 - 876 halaman
...[by] 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." The applicable provision of § 202 (c) is explicit, and the intent of Congress...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931 - 1004 halaman
...decedent's estate, for the purpose of measuring the tax, the value of the joint estate property, " except such part thereof as may be shown to have originally belonged to " the surviving joint tenant, " and never to have belonged to the decedent." Under this provision the...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - 1931 - 1000 halaman
...decedent's estate, for the purpose of measuring the tax, the value of the joint estate property, " except such part thereof as may be shown to have originally belonged to " the surviving joint tenant, " and never to have belonged to the decedent." Under this provision the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 284

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932 - 798 halaman
...therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person...than a fair consideration in money or money's worth: ..." This provision, without any variation of present significance, was in force under the 1916 and...
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933 - 1616 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 may he shown to have originally belonged to such other person and never to have been received or acquired...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - 1935 - 1394 halaman
...person, or as tenants by the entirety by the decedent and spouse, * * * except such part thereof as urny be shown to have originally belonged to such other...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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United States Statutes at Large, Volume 53,Bagian 1

United States - 1939 - 780 halaman
...therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person...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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