...the property transferred by the donor exceeds the value of the consideration given therefor. However, a sale, exchange, or other transfer of property made...as made for an adequate and full consideration in money or money's worth. A consideration not reducible to a money value, as love and affection, promise...

...the property transferred by the donor exceeds the value of the consideration given therefor. However, a sale, exchange, or other transfer of property made...as made for an adequate and full consideration in money or money's worth. A consideration not reducible to a money value, as love and affection, promise...

...transaction comes within the permissive scope of Art. 8 of Regulations 79 (1936 edition) which provides that "a sale, exchange, or other transfer of property made in the ordinary course of 'Section 503 of the 1932 Act, 47 Stat. 169, provides that "Where property is transferred for less than...

...transaction comes within the permissive scope of Art. 8 of Regulations 79 (1936 edition) which provides that "a sale, exchange, or other transfer of property made in the ordinary course of [188] business (a transaction which is bona fide at arm's length, and free from any donative intent)...

...the property transferred by the donor exceeds the value of the consideration given therefor. However, a sale, exchange, or other transfer of property made...as made for an adequate and full consideration in money or money's worth. A consideration not reducible to a money value, as love and affection, promise...

...make clear that no genuine business transaction comes within the purport of the gift tax by excluding "a sale, exchange, or other transfer of property made...arm's length, and free from any donative intent)." Treas. Reg. 79 (1936 ed.) Art. 8. Thus on finding that a transfer in the 1 Treas. Reg. 79 (1936 ed.)...

...make clear that no genuine business transaction comes within the purport of the gift tax by excluding "a sale, exchange, or other transfer of property made...arm's length, and free from any donative intent)." Treas. Reg. 79 (1936 ed.) Art. 8. Thus on finding that a transfer in the 1 Treas. Reg. 79 (1936 ed.)...

...donor exceed* th value of the consideration given therefor. However, a sale, exchange, or other transft of property made in the ordinary course of business (a transaction which Is bona fid at arm's length, and free from any donative Intent), will be considered as made for a adequate...

...property transferred by the donor exceeds the value of the consideration given therefor. However, a tale, exchange, or other transfer of property made in the ordinary course of businesi (a transaction which is bona ftde, at arm't length, and, free from any donative intent), will...

...the property transferred by the donor exceeds the value of the consideration given therefor. However, a sale, exchange, or other transfer of property made In the ordinary coarse of business (a transaction which Is bona fide, at arm's length, and free from any donative Intent)...