 | 1921 - 2116 pagini
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth." The value of the net estate is ascertained by making certain authorized deductions from the value of... | |
 | 1920 - 932 pagini
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) tmd if the -tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pagini
...of or intended to take effect in possession or enjoy[119] ment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pagini
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pagini
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pagini
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | Joseph Warren - 1917 - 906 pagini
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pagini
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...for a fair consideration in money or money's worth. Any tranofor of a material part of hia property in tbe-flature of a^fiflaJ-tHepoaition or di3tribution... | |
 | National City Company, United States - 1919 - 104 pagini
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
| |
To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has... 
