| United States - 1953 - 1744 lapas
...the decedent and the surviving spouse under the community property laws of any State, Territory or property "acquired by bequest, devise, or inheritance" from the decedent, if the death of the decedent... | |
| United States. Congress. Senate. Committee on Finance - 1942 - 1328 lapas
...within the gross estate of the decedent property held as community property, except such part of the property as may be shown to have been received as compensation for personal services or from separate income of the other spouse. Senator CONNALLY. How fur back do you go to determine... | |
| United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 lapas
...within the gross estate of the decedent property held as community property, except such part of the property as may be shown to have been received as compensation for personal services or from separate income of the other spouse. Senator CONNALLY. How far back do you go to determine... | |
| United States. Office of Commissioner of Internal Revenue - 1943 - 1504 lapas
...that upon the death of either spouse all community property was subject to estate tax unless it was shown to have been received as compensation for personal services actually rendered by the surviving spouse or derived originally from such compensation or from separate property of the surviving... | |
| United States. Tax Court - 1947 - 1414 lapas
...PROPERTY. — 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...except that gifts of such property as may be shown to huve been received as compensation for personal services actually rendered by the wife or derived originally... | |
| United States. Congress. House. Committee on Ways and Means - 1947 - 2162 lapas
...as community property by the insured and surviving spouse under the law of any State, Territory, or possession of the United States, or any foreign country, shall be considered to have been Paid by the insured, except such part thereof as may be shown to have been received as compensation... | |
| United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
...ns community property by the insured and surviving spouse under the law of any State, Territory, or possession of the United States, or any foreign country, shall be considered to have b?en paid by the insured, except such part thereof ns may be shown to have been received as compensation... | |
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