SIXTYJHINDH COHGRESSJ i¢Siée: I. *‘(E1i.'27. .d 1926n Tl ~(d) .Toathe»extemt¤of» _ ¤interest¢here&ni¤f~·wh.ieh tho decedent R ¤•*¤,,* "j , has ·¤tany;timb hia fei:;¤byit¤mt;onotherwisoe;wh•¤ the ¤· vm to eau;. ee. ioymonhtbdroefmjas-snbgect¥•t»&p_—dbw#o£ lne»&atiuto any change through exercise of a¤pewn1·;—~e1ther>ibg¤>thqdeig•dex1t·nin•;eor m conjunction with an gerson, to a1t¢¢ianbnd4i1or%1·u&ike,¥or where the zdecedemv edi any xsuch powur-in<p¤¤temp1ation ot= his death except in case of a bona fide sale fkor aniubqnutwand {fd}
in~mopg;rZ¤n0ney’s:morthi w€Hn• rdinquihmens iof ,,,§$'g§*g’§,hm,${‘{h°,’;‘;e
any such power, not a `tted or shown to have been»·in5co¤temphU;••=&*S{¢•¤¤¤, ¤¤•¤=¤<! tien—of·4theidecedent’s death,z·made’i:wit:hh :_t%o,sye•;·g wikis f · _ death but •ftemthe:enactn1e¤tzof:tbis i#¢¥WiuIDIlt·»BiR>h’$Y considera- tion andafecting themntenest .orri,x1terests»(¤whethen=arisingi··i*rom one ormere transfdrseor theécveatiinisoi ene_gr·moee trite) ofaniiono b6I1G5C181'y of i|_;va1ue·0r»¤ tg,ygl¤ggy,»g|{ghg ang v moexce1¤;of=$5,090,d:hen, to ‘ iextentaof such exee¤;zsueh‘¤1el1nquish· ment or relinquishments shall be deemed and held to have been made in contemplation of death within the meaning oh this title; ~‘ *‘ * _ . (Ag) ~To the extent oi the. interiestxheneim hdd asnjdint tenantsby ,_,’2§,°f’§,°‘j‘ n*°““ m' the decedentand any othérzpemougnawasetepsnis by the‘entirety‘ by the decedent _and»sponee,¤or deposited; with any person earrys msi on the banking: business, an their pmt- and payable to ei er or the surv1vo1·,»etoept·»sueh-apart,/thereoffas maynbe shown ·‘¤¤¤·v¤¤¤- to have originally belonged to. suehrotheriperson and never to have been received ner sccauiredby the latter from the decedent for less than eu adelghuatesan V full consideration inmoney o1·»money’s weren PWM Provided, _ at where such pmzgerty or any part thereof, oiiirurt umlm mum of the consideration withewhi such egroperty was acqui ,l is °'°"" °“‘· °‘°· shown to have been atany time yssuch other pdrsonifrom the decedent for less than an; adequate a;¤lrffu1l~»c0nsxderation‘in money or money’s. worth, there; be»ze;oepted¤,on1y¤»sz1clr;f>art ofthe. value of such Kroperty as is ·propo¤honate to·the‘conm er¤·i H mmm by gm tion furnished by suc totherrperson: further,-»C[‘hat· where eu., under tenazmies any property has beenaequ1red·by,egxft;.bequest; devise; orinherit- "’ °"“’°"°"°‘°‘· ance, as a tenancybyglhe ent1rety»bytthedecedent and to the extentioier ne~ Lof the value thereof, or, whei·e·so\equ11·ed· bythe decedent and any other §§eon~w their i.nte,rests» are not otherwiscispeei · or Sized »law,=then* the extent: of the ·va1ue;o;f; s. fractional part- to»bee by¤div1d· ingthe value of the property bythe-n‘umbev;djoiubtenants;» = — t ·"£%g¢“¤g§g*p;°q;{j M .(f) Te.t,he‘ extent efany progendy passingunder a` eralnpowex- mem. of appointment exercised t ez eeedent>(1)»zby`w§? or- (Q)*=by~
executed in contemplation of,_o1· intended tmtake et¥ect=in p•s—‘
session or enjoyment at or after,,h1s incase of fa fide;t¤;i1eif<g·· an adequate and- full consideration F y money or money’s . Q we ‘ eu. Wi; .4 -. ,.. ·»;. 1.~ ·»-» ¤ j~·~,· _ H ¤_ t ·(g);:fIo- the extent of the1em0nnt£<1!eoei'vabhe bysthes e¤n•e11.mh=•swi>$¤<ie·g oriie insurance under; policies takemout bywtherdeeedent upomuhisiown °°‘· life; and to —the.exten.t, of. the excess, ovm·a{$40,000- of itheyunonntz receivable all other bene£iciaries~"ae taken- <>¤¤ by tim ·>¤e*¤¤*=¤v¤e 1¤i¤¤w¤ ¤f¤·<¤~»;»> ·¥ i i » i .5; Appueeu W pa. (h) EXCG§)t:8,SVQthB1’§lS8 sfecihcally grov1ded;the1¤eain·s¤bchvss10nsa¢r¤¤¢¤» M- (b), c),,,.( ), _(e),.(.f),, an (g) »0f‘Fb1S·SB(!$i0I1; shall appl zbo Qthe t y ers, trusts, estates, interests, {rights,. powers·;and»» · ment of powerspasi `verallyl ands described ’ ' whether meds,-created? erisine eristiue exercised, er —¤¤1i¤¤s¤i¤h¤?1` amr tbF’=°”9$m°m* ef this ·A?t:·?‘= >·¥e¤?*·— li · ~ cempmueu ol (1) lf any ORG of trusts, interest? mghgygp Powys, m not bona tide enumeratediand described 1nsubd1v1s1ons,(c),;( ),_and<·(f) ¤o:£cthis ' ` section is made, created, exercised, orrelinqmshed >for a considera- tion in money or money’s worth, but is not a bona fide vsalexfor an
