 | United States - 1928 - 1164 lapas
...relinquished 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...the consideration received therefor by the decedent. (June 2, 1924, 4.01 pm, c. 234, § 302, 43 Stat. 304; Feb. 26, 1926, c. 27, § 302, 44 Stat. 70.) Historical... | |
 | United States - 1928 - 268 lapas
...relinquished 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...the consideration received therefor by the decedent. SBC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) In the... | |
 | 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...consideration received therefor by the decedent." While there may be some grounds as to the respondent's argument that the amount received should be... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...relinquished 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...the consideration received therefor by the decedent. missioner in pursuance of law), the value of the gross estate shall be determined by valuing all the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...relinquished 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...to be included on account of such transaction, over tlir value of the consideration received therefor by the decedent. determined by valuing all the property... | |
 | 1939 - 1030 lapas
...relinquished 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...the consideration received therefor by the decedent. Page 644 SEC. 303. (d) (as amended by section 804 of the Revenue Act of 1932) * * * For the purposes... | |
 | United States - 1983 - 968 lapas
...relinquished 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...treated as consideration For purposes of this chapter, a relinquishment or promised relinquishment of dower or curtesy, or of a statutory estate created in... | |
 | United States - 1953 - 1744 lapas
...relinquished for a consideration in money or money's worth, but is not a bona fide sale for an adequate and ed in the United States. (c) United States bonds....time of his deathCD shall not include obligations (j) Optional valuation. In case of an election made by the executor under this subsection, then —... | |
 | United States. Tax Court - 1967 - 786 lapas
...relinquished 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...excess of the fair market value at the time of death of tbe property otherwise to be Included on account of Bach transaction, over tie value of tbe consideration... | |
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... 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 be included in the gross estate only the excess of the fair market value at the time of death of the property otherwise... 
