 | United States - 1953 - 1744 lapas
...involving community property. If the decedent and his surviving spouse at any time held property as community property under the law of any State, Territory, or possession of the United States, or of any foreign country, then the adjusted gross estate shall, for the purposes... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 2162 lapas
...his death as manager of the community." "(d) Community properly. — All gifts of property held as community property under the law of any State, Territory, or possession of the United States, or any foreign country shall be considered to be the gifts of the husband except... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
...the gross estate only to the extent of half thereof, whereas pre-l»::7 community will be ineludible 100 percent in the taxable gross estate of the husband....same time pre-1927 California community property is сгчпmunity property and undoubtedly would he included in the term "community property under the... | |
 | 1981 - 584 lapas
...particular time, merely an expectant interest in property held at that time by the donor and herself as community property under the law of any State, Territory, or possession of the United States, or of any foreign country, if, in case such property were transferred by gift into... | |
 | 1990 - 1006 lapas
...result of a "conversion" after December 31, 1941, of property held by him and his surviving spouse as community property under the law of any State, Territory, or possession of the United States, or of any foreign country (except such property in which the surviving spouse had... | |
 | United States, Walter Elbert Barton - 1950 - 1126 lapas
...Involving Community Property.—// the decedent and his surviving spouse at any time held property as community property under the law of any State, Territory, or possession of the United States, or of any foreign country, then the adjusted gross estate shall, for the purposes... | |
 | United States. Internal Revenue Service - 1973
...involving community property: If the decedent and his surviving spouse at any time, held property as community property under the law of any State, Territory, or possession of the United States, or of any foreign country, then the adjusted gross estate shall, for purposes of... | |
 | United States. Tax Court - 1949 - 1378 lapas
...1942. — During the calendar year 1943 and any calendar year thereafter any gift of property held as community property under the law of any State, Territory, or possession of the United States, or any foreign country constitutes a gift of the husband for the purpose of the... | |
 | United States. Tax Court - 1975 - 1220 lapas
...computing the 50-percent limitation "If the decedent and his surviving spouse at any time, held property as community property under the law of any State, Territory, or possession of the United States." For purposes of computing the marital deduction, the rule reduces the adjusted... | |
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If the decedent and his surviving spouse at any time held property as community property under the law of any State, Territory, or possession of the United States... 
