278 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. ”"*" '·“‘· 22 per centum of the amount by which the net estate exceeds $8,000,000 and does not exceed $10,000,000; and $1g50 (eentum of the amount by which the net estate exceeds e»§$¤°i°¤l’1i$*°¤lil1iiiisgZ`; The taxes imposed by this title or by 'l‘itle II of the Revenue Act •¤¤y;$•§9¤*;b m lm of 1916 (as amended by the Act entitled "An Act to (provide in- ` ’ ’ ’creased revenue to defray the expenses of the increase leipproprivol 40 324 1096 ations for the Army and Navy and the extensions of forf cations, ‘ ·”‘ · ‘ and for other purposes,’ approved March 3, 1917) or by Title IX of the Revenue Act of 1917, or by Title IV of the Revenue Act of 1918, shall not a(p1ply to the transfer of the net estate of any decedent who has `e or may die from injuries received or disease contracted in line of duty while serving the military or naval forces of the United States in the war against the German Government, or to the transfer of the net estate of any citizen of the United States who has died or may die from injuries received or disease contracted m line of duty while serving in the military or naval forces of eny country while associated wit the United States in the {prosemmm H tu mb cution of suc war, or lprior to the entrance therein of the nited
- .,md_ States, and any tax co ected upon such transfer shall be refunded
to the estate o such decedent. §,r'g•i)j,;,S;g§$é,ud8d_ Sec. 402. That the value of thedgross estate of the decedent shall be determmed by mcluding the v ue_ at the time of his death of all Subject w _ _ _ properrtiy, real or personal, tangible or intangible, wherever situated- ,m,,_,,,_ *“*“““”’· _ (a) o the extent of the interest therem of the decedent at the time of his death which after his death is subject to the payment of the che.rges‘aga1nst estate and the expenses of its administra- Doweracumsym tion and is subject to distribution as part of his estate; ams. To the extent of any interest therein of the surviving spouse, existing at the time of the_ decedent’s death as dower, curtesy, or hmkmn cmm_ by virtue of a statute creating an estate in lieu of dower or curtesy; pinion omeam. (c) To the extent of any interest therem of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjeyment at or after his death (whether such transfer or trust is ma e or created before or after the assage my magma wmv of this Act), except in case of a bona fide sale for a fair consideration in two ymsiaauaea. in money or money’s worth. Aniistransfer of a material exart of his (progierty in the nature of a final position or distribution thereof, ma e y the decedent within two years prior to his death without such a consideration, shall, unless s own to the contrary, be deemed to have_been made in contemplation of death within the meaning exam: of mm m.°f thm mk? . . . . mma. _ (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to mmm. either or the survivor, except such part thereof as may be s own to have originally belonged to such other person and never to have been Pmlm reee1ved_or acquired y the latter from the decedent for less than a rzpropéry acquired fair consideration in money or money’s worth: Provided, That where
- °‘“°°"°“°“‘·°‘°· such property or any part thereof, or part of the consideration with
which such property was acquired, is shown to have been at any time by such other person from the decedent for less than a fair consideration in money or mone ’s worth, there shall be excepted only such part of _ e value ofy such progoerté as is pro- I, mum by gm, pprtienate to the consideration furnished by suc o er person: eee. r0mdcd further, _That where any property has been acquired by gift, bequest, devise, or inheritance, as a tenancy in the entirety bv the decedent and spouse, or where so acquired by the decedent and any other person as joint tenants and their interests are not otherwise
