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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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Chicago Daily News Almanac and Political Register

1924 - 1040 halaman
...therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by sary to insure the safe keppinp or prevent the illegal...stamps. Schedule A— Stamp Taxes. 1. Bonde of indebt nr the survivor, except such part thereof as may be shown to have originally belonged to such other...
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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 1937 - 1380 halaman
...•ay other person, or as tenants by the entirety by the decedent and spouse, or deposited, *ifli say person carrying on the banking business, in their Joint names and payable to or the survivor, except such part thereof as may be shown to have originally to such other person and...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1126 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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The Code of Federal Regulations of the United States of America

1968 - 322 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 478 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...or the survivor, except such part thereof as may be ehown to have originally belonged to such other person and never to have been received or acquired...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 600 halaman
...part thereof) as originally belonged to the other joint owner, and which at no time in the past had been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth, forms no part of the decendent's gross...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 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...survivor, except such part thereof as may be shown to Sec. 811. (•) (1) J«i«* 81 Sec. 351 (c), RA of 1948, reads as follows: "(c) Notwithstanding the...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 708 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...belonged to such other person' and never to have been 33 Sec. 607. Transfers conditioned upon survivorsbip. In tbe case of property transferred by a decedent...
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Internal Revenue Bulletin: Cumulative bulletin, Bagian 1

United States. Internal Revenue Service - 1968 - 938 halaman
...property to the extent of the interest therein held as coowners by the decedent and any other person, except such part thereof as may be shown to have originally...acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth. SITUATION 6 Facts: Savings bonds were...
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