 | Law reports, digests, etc - 1919 - 2026 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered." The plaintiffs claimed that in assessing the amount of the tax, in order to ascertain the value of... | |
 | Law reports, digests, etc - 1920 - 932 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) an exemption of $50,000." The tax becomes due one year after a decedent's death. Section 6336%e.... | |
 | Law reports, digests, etc - 1921 - 956 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) an exemption of $50,000." Section 207 provides that the executor shall pay the tar to the collector... | |
 | Law reports, digests, etc - 1917 - 1258 pages
...estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered." Whether, in determining the amount of the net estate for the purpose of assessing the federal tax,... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...Allowed Residents dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; Nan-residents (b) In the case of a nonresident, by deducting from... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (6) In the case of a non-resident, by deducting from the value of... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that... | |
 | New York (State) - Administrative courts - 1917 - 688 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and "(2) An exemption of $50,000." From the foregoing it is apparent that the Federal estate tax is... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that... | |
| |
For claims against the estate, and (4) For unpaid mortgages on, or any indebtedness in respect of, property where the value of the decedent's interest therein, undimlnlshed by such mortgage or indebtedness, Is Included In the value of the gross estate,... 
