 | 1960 - 618 頁
...2056. Bequests, etc., to surviving spouse. * • • (e) Definition. For purposes of this section, an Interest In property shall be considered as passing from the decedent to any person If and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such Interest Is... | |
 | 1960 - 1580 頁
...2056. Bequests, etc., to surviving spouse. • • • (e) Definition. For purposes of this section, an Interest In property shall be considered as passing from the decedent to any person If and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such Interest Is... | |
 | 1976 - 478 頁
...Sac. 2056. Bequests etc., to surviving spouse. • SS (e) Definition. For purposes of this sealion. an Interest in property shall be considered as passing from the decedent to any person if and only If(1) Such Interest Is bequeathed or devised to such person by th. deoedeut (2) Such Interest Is Inherited... | |
 | 1968 - 322 頁
...SEC. 2056. Bequests etc., to surviving spouse. * * * (e) Definition. For purposes of this section, an Interest in property shall be considered as passing from the decedent to any person II and only If — (1) Such Interest Is bequeathed or devised to such person by the decedent; (2) Such... | |
 | 1959 - 1126 頁
...2056. Bequests, etc., to surviving spouse. • • • (e) Definition. For purposes of this section, an interest In property shall be considered as passing from the decedent to ai person if and only If — (1) Such Interest Is bequeathed or devis to such person by the decedent;... | |
 | 1970 - 344 頁
...interest in property shall be considered as passing from the decedent to any person if and only if — (1) Such interest is bequeathed or devised to such person by the decedent; (2) Such interest is inherited by such person from the decedent; (3) Such interest is the dower or... | |
 | United States. Internal Revenue Service - 1968 - 938 頁
...interest in property shall be considered as passing from the decedent to any person if and only if — (1) such interest is bequeathed or devised to such person by the decedent; (2) such interest is inherited by such person from the decedent ; (3) such interest is the dower or... | |
 | United States. Tax Court - 1955 - 1466 頁
...Interest is included in determining the value of the gross estate. • ••»••# (3) DEFINITION. — For the purposes of this subsection an interest in property shall be considered us passing from the decedent to any person if and only if — • •••••* (B) such Interest... | |
 | United States. Tax Court - 1955 - 1498 頁
...•*•••• (3) DEFINITION. — For the purposes of this subsection an interest in property shall b« considered as passing from the decedent to any person if and only If — spondent would have accepted the order as a determination that Barrett had valid and enforceable... | |
 | United States. Tax Court - 1957 - 1178 頁
...of this subsection an Interest In property shall be considered as passing from the decedent to uiiy person if and only if — (A) such Interest is bequeathed...dower or curtesy interest (or statutory interest in lien thereof) of such person as surviving spouse of the decedent; or (D) such interest has been transferred... | |
| |
... if and only if — (1) Such interest is bequeathed or devised to such person by the decedent; (2) Such interest is inherited by such person from the decedent... 
