 If any one of the transfers, trusts, interests, rights, or powers enumerated and described in sections 2035 to 2038, inclusive, and section 2041 is made, created, exercised, or relinquished for a consideration in money or money's worth, but is not a bona...  Reports of the Tax Court of the United States - 804. lappuseautors: United States. Tax Court - 1978Pilnskats - Par šo grāmatu
 | Colorado - 1927 - 864 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...only the excess of the fair market value at the time or death of the property otherwise to be included on account of such transaction, over the value of... | |
 | United States - 1928 - 1164 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.... | |
 | United States - 1928 - 268 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...not a bona fide sale for an adequate and full consideration in money or money's worth, there should be included in the gross estate only the excess of the fair market value, at the time of decedent's death, of the property passing under the power over the value of the consideration received... | |
 | United States. Board of Tax Appeals - 1930 - 1608 lapas
...(i) of the Revenue Act of 1926 contains the provision in respect of a transfer by way of sale that " there shall be included in the gross estate only the...of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent."... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death of the property otherwise to be included on account of such transaction, over tlir value of the consideration received therefor by the decedent.... | |
 | 1939 - 1030 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.... | |
 | Philippines - 1945 - 1064 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death, of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.... | |
 | 1970 - 344 lapas
...for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall...of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.... | |
| |
