 | United States. Court of Claims - 1928 - 760 pages
...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... | |
 | 1921 - 2116 pages
...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...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 ESTATE TAX LAW a material part of his property in the nature of a final disposition... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pages
...a similar notice with collector. (Form 705.) Donees and Transferees — Similar Notice Required (3) The law contemplates also that all persons who shall...decedent's death, or by a so-called sale which was not a bona-fide sale for a fair consideration in money or money's worth, should file a similar notice with... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...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... | |
 | Joseph Warren - 1917 - 906 pages
...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 - 60 pages
...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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...ordinary transfers and transfers involving the creation of a trust. Where a transfer, however, constitutes a bona fide sale for a fair consideration in money or money's worth, it is not taxable. In order to constitute such a bona fide sale, there must be a valuable consideration,... | |
 | National City Company, United States - 1919 - 104 pages
...such transfer or trust is made or created before or after the passage of this Act), 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... | |
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... (b) 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 created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except... 
