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" That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated : "(a) To the extent of the interest therein of the decedent... "
The Federal Reporter - Page 548
edited by - 1922
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928
...corporations '* owned and held " by him as a nonresident. The applicable part of the statute is as follows : " SEC. 202. That the value of the gross estate of the...the interest therein of the decedent at the time, of his death which after his death is subject to the payment of the charges against his estate and the...
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Cases Decided in the United States Court of Claims, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929
...after the passage of this act, whether a resident or nonresident of the United States. * * * " SECTION 202. That the value of the gross estate of the decedent...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the...
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Cases Decided in the United States Court of Claims, Volume 65

United States. Court of Claims - Law reports, digests, etc - 1925
...revenue act of 1918, 40 Stat. 1057, 1097. This section and pertinent subdivisions read as follows: " That the value of the gross estate of the decedent...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the...
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - Claims - 1937
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 125 pages
...not exceed $5,000,000; and Ten per centum of the amount by which such net estate exceeds $5,000,000. Sec. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - Inheritance and transfer tax - 1917 - 836 pages
...act of March 3, 1917, apply to estates of those who died on or after March 3, 1917. THE GROSS ESTATE. SEC. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 78 pages
...Appropriations for the Army and Navy, etc.", approved March 3, 1917.) Gross Estate, How Determined. Sec. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 53 pages
...the rates originally prescribed in the Act approved September eighth, nineteen hundred and sixteen. SEC, 202. That the value of the gross estate of the...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 53 pages
...shall be determined by including the value at the Gross Estate time of his death of all property, real or personal, tangible or intangible, wherever situated:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar - Income tax - 1917 - 113 pages
...the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to the payment of the charges against his estate and the...
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