| United States. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth." In that... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; SEC. 302. (e) To the extent... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the... | |
| New York (State) - Administrative courts - 1925 - 800 pages
...Tax Commission ject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of... | |
| New York (State) - Session laws - 1925 - 1586 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; . . . (f) To the extent... | |
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the... | |
| United States - Finance - 1928 - 268 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment... | |
| United States - Law - 1928 - 1164 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by. the decedent alone or in conjunction with any...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment... | |
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