Prentice-Hall ... Federal Tax Service, Volume 3, Pages 23001-31224

added additional administration affirming AFTR agreement allowed amended amount Appeals applicable assessment authorized Bank beneficiary bequest Board bonds charitable claim Code collection Comm Commissioner computed consideration considered contract corporation corpus Court created decedent decedent's death decision deduction deficiency denied determined effect estate tax evidence excess Exec executor exemption exercise expenses fact filed Footnote funds gift tax gross estate held imposed included income interest Internal Revenue Internal Revenue Code issue June liability limited Memo BTA notes notice October P-H Memo TC paid paragraph passing payable payment period person policies possession present prior proceeds provisions received refund regulations remainder resident respect Revenue Act reversing rule securities share statute Supp surviving spouse taxable term thereof tion transfer trust trust instrument United valuation wife