 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...estate of the decedent under Section 302 (a) (2), Bevenue Act of 1926, as "forming a part of the gross estate of any person who died within five years prior to the death of the decedent." The section mentioned required that for the purpose of estate tax the value of the net estate of the... | |
 | United States. Court of Claims - Claims - 1937 - 710 pages
...equal to the value of any property forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent where such property can be identified as having been received by the decedent from such prior decedent... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...claimed as a deduction in determining the decedent's taxable estate constitute "property • • • which can be identified as having been acquired by the decedent in exchange for property" which she received from her father's estate. The government's position is based on a strictly literal... | |
 | United States - 1919 - 460 pages
...property, real, personal, or mixed, which ran be identified as having been received by the decedent as a share in the estate of any person who died within five years prior to the death of the decedent, or irhich can be identified '• as having been acquired by the decedent in exchange for prop- \ cvty... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 430 pages
...of the decedent's death of any property which can be identified as having been received by him as a share in the estate of any person who died within five years prior to the decedent's death, if an estate tax under the Revnue Act of 1917 or the Revenue Act of 1918 was collected... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...received from any person's estate who died within 5 years prior to decedent, or which was acquired by decedent in exchange for property so received, if an estate tax under the 1917 Act or this Act was collected from such estate and if such property is included in that part of... | |
 | James Wallace Bryan - 1920 - 64 pages
...equal to the value at the time of the decedent's death of any property received by the decedent as a share in the estate of any person who died within five years prior to the death of the decedent, or acquired by the decedent in exchange for property so received, if an estate tax under the Revenue Acts... | |
 | United States - 1921 - 888 pages
...provided for the deduction in computing estate tax of the value of property forming part of the gross estate of any person who died within five years prior to the death of the decedent whose estate tax is being computed, if such prior estate tax was paid under the revenue act of 1917... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1921 - 490 pages
...of the decedent's death of any property which can be identified as having been received by him as a share in the estate of any person who died within five years prior to the decedent's death, if an estate tax under the revenue act of 1917 or the revenue act of 1918 was collected... | |
 | United States - Law - 1921 - 642 pages
...equal, to the value of any property forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent where such property can be identified as having been received by the decedent from such prior decedent... | |
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An amount equal to the value of any property (A) forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent... 
