 | United States. Court of Claims - 1941 - 708 lapas
...by gift." For the purpose of computing the tax § 504 (b) provides "In the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $5,000 of such gifts . . . shall not ... be included in the total amount of gifts made during... | |
 | United States. Internal Revenue Service - 1933 - 98 lapas
...deductions provided in section 505. (b) Gifts less than $5,000. — In the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $5,000 of such gifts to such person shall not, for the purposes of subsection (a), be included... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 lapas
...deductions provided in section 505. (b) Gifts less than $5,000. — In the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $5,000 of such gifts to such person shall not, for the purposes of subsection (a), be included... | |
 | United States - 1939 - 780 lapas
...made during such year. (2) GIFTS AFTER 1938. — In the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year 1939 and subsequent calendar years, the first $4,000 of such gifts to such person shall not, for the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...follows : " (b) GIFTS LESS THAN $5,000 $4,000.— In the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year, the first $6?OOO $4,000 of such gifts to such person shall not, for the purposes of subsection (a)... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...deductions provided in section 1004. (b) GIFTS LESS THAN $5,000. — In the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $5,000 of such gifts to such person shall not, for the purposes of subsection (a), 1>e included... | |
 | United States. Bureau of the Census - 1938 - 160 lapas
...and medical service to such employees and their families; and the first $2,500 of gifts (other than of future interests in property) made to any person by the donor during any calendar year. (3) Exemptions. — In computing the amount of gifts made to a single donee, the... | |
 | 1939 - 1030 lapas
...the deductions provided in section 505. (b) Gifts less than $5,000. 1n the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $5,000 of such gifts to such person shall not, for the purposes of subsection (a), be included... | |
 | Theodore Wesley Graske - 1939 - 664 lapas
...computation of net gifts, is amended to the effect that in the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year the first $4,000 of such gifts to such person shall not be included in the total amount made during... | |
 | United States - 1983 - 968 lapas
...deductions provided in subchapter C. Subsec. (b). Pub. L. 97-34, $ 442(a)(3)(B), substituted provision that in the case of gifts, other than gifts of future interests...any person by the donor during the calendar year, the first $10,000 of such gifts to such person shall not, for purposes of subsec. (a), be included... | |
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In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year... 
