 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 — 386.  Laws of the State of New York - Page 608by New York (State) - 1925Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 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...is subject to distribution as part of his estate." In Crooks v. Harrelson, 282 US 55, the Supreme Court in construing section 402 of the Revenue Act of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 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...payment of the charges against his estate and the exOpinion of the Court penses of its administration and is subject to distribution as part of his estate... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 758 pages
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and... | |
 | United States. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...effect that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be... | |
 | Law reports, digests, etc - 1919 - 1082 pages
...property, real or personal, tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 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...is subject to distribution as part of his estate. created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 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...is subject to distribution as part of his estate." In apparent contradiction of these express words of the law, the regulations require the full value... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 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:...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... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...includes value of all property. Subject to charges of expenses and distribution. 292. (a) To the ext»nt of the interest therein of the decedent at the time...is subject to distribution as part of his estate; 293. (b) To the extent of any interest therein of the surviving spouse, Dower or courtesy existing... | |
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