| United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...States, under which the estate is being administered." Plaintiff contends that the Commissioner of Internal Revenue should have deducted from the gross estate... | |
| Law reports, digests, etc - 1919 - 2026 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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 - 1921 - 956 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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
...those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within or without the...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
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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... | |
| Joseph Warren - Executors and administrators - 1917 - 906 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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... | |
| Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...States, under which the estate is being administered; and (b) An exemption of $50,000. In the case of a non-resident decedent, the net estate is determined... | |
| New York (State) - Administrative courts - 1917 - 688 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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... | |
| United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...above-mentioned Act, is the item "such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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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