 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 5481922Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...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... | |
 | United States. Court of Claims - Claims - 1937 - 710 pages
...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... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 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... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 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... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 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... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 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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