| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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