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" In the case of a resident, by deducting from the value of the gross estate (1) such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires,... "
Treasury Decisions Under Internal Revenue Laws of the United States - Page 809
by United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from theft,...States, under which the estate is being administered." Plaintiff contends that the Commissioner of Internal Revenue should have deducted from the gross estate...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 257-258

Law reports, digests, etc - 1919 - 2026 pages
...the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck or other casualty, and from theft,...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...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920 - 2100 pages
...the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from theft,...within or without the United States, under which the rstate is being administered ; and " (2) An exemption of $50,000.00." The question presented is whether...
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Atlantic Reporter, Volume 113

Law reports, digests, etc - 1921 - 956 pages
...the estate, unpaid mortgages, losses incurred daring the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from theft,...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...
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The New York Supplement, Volume 166

Law reports, digests, etc - 1917 - 1258 pages
...settlement of the estate arising from fires, storms, shipwreck or other casualty, and from theft, * * * support during the settlement of the estate of those...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,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...Losses actually sustained during the year, incurred in his business or trade, or arising from fires, storms, shipwreck, or other casualty, and from theft,...are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - Executors and administrators - 1917 - 906 pages
...the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from theft,...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...
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The State Department Reports of the State of New York, Volume 10, Issues 55-60

New York (State) - Administrative courts - 1917 - 688 pages
...estate, unpaid mortgages, losses incurred during the settlement of the estate, arising from fires, storms, shipwreck, or other casualty, and from theft,...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 upon...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from theft,...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 that...
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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 - 66 pages
...estate specified in Section 203, Paragraph a, Subparagraph 1, of the above-mentioned Act, is the item "such other charges against the estate, as are allowed...States, under which the estate is being administered." Since it does not appear open to question that state inheritance taxes are a primary charge against...
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