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" For purposes of this section, an interest in property shall be considered as passing from the decedent to any person if and only if... "
Reduction of Individual Income Taxes: Hearings Before the Committee on ... - 8. lappuse
autors: United States. Congress. Senate. Committee on Finance - 1948 - 655 lapas
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The Code of Federal Regulations of the United States of America

1960 - 618 lapas
...2056. Bequests, etc., to surviving spouse. * • • (e) Definition. For purposes of this section, an Interest In property shall be considered as passing from the decedent to any person If and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such Interest Is...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1580 lapas
...2056. Bequests, etc., to surviving spouse. • • • (e) Definition. For purposes of this section, an Interest In property shall be considered as passing from the decedent to any person If and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such Interest Is...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 478 lapas
...Sac. 2056. Bequests etc., to surviving spouse. • SS (e) Definition. For purposes of this sealion. an Interest in property shall be considered as passing from the decedent to any person if and only If(1) Such Interest Is bequeathed or devised to such person by th. deoedeut (2) Such Interest Is Inherited...
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The Code of Federal Regulations of the United States of America

1968 - 322 lapas
...SEC. 2056. Bequests etc., to surviving spouse. * * * (e) Definition. For purposes of this section, an Interest in property shall be considered as passing from the decedent to any person II and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1126 lapas
...2056. Bequests, etc., to surviving spouse. • • • (e) Definition. For purposes of this section, an interest In property shall be considered as passing from the decedent to ai person if and only If — (1) Such Interest Is bequeathed or devis to such person by the decedent;...
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Code of Federal Regulations: 1949-1984

1970 - 344 lapas
...interest in property shall be considered as passing from the decedent to any person if and only if — (1) Such interest is bequeathed or devised to such person by the decedent; (2) Such interest is inherited by such person from the decedent; (3) Such interest is the dower or...
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Internal Revenue Bulletin: Cumulative bulletin, 1. daļa

United States. Internal Revenue Service - 1968 - 938 lapas
...interest in property shall be considered as passing from the decedent to any person if and only if — (1) such interest is bequeathed or devised to such person by the decedent; (2) such interest is inherited by such person from the decedent ; (3) such interest is the dower or...
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Reports of the Tax Court of the United States, 22. sējums

United States. Tax Court - 1955 - 1498 lapas
...•*•••• (3) DEFINITION. — For the purposes of this subsection an interest in property shall b« considered as passing from the decedent to any person if and only If — spondent would have accepted the order as a determination that Barrett had valid and enforceable...
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Reports of the Tax Court of the United States, 27. sējums

United States. Tax Court - 1957 - 1178 lapas
...of this subsection an Interest In property shall be considered as passing from the decedent to uiiy person if and only if — (A) such Interest is bequeathed...dower or curtesy interest (or statutory interest in lien thereof) of such person as surviving spouse of the decedent; or (D) such interest has been transferred...
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Reports of the Tax Court of the United States, 27. sējums

United States. Tax Court - 1957 - 1126 lapas
...as passing from the decedent. That subsection reads as follows : (3) DMTNrnoN. — For the purposes of this subsection an Interest in property shall be considered as passing from the decedent to any persou // and only if — (A) such interest is bequeathed or devised to such person by the decedent...
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