 | Law reports, digests, etc - 1926 - 1144 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | 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... | |
 | United States - 1919 - 460 pages
...death of till property, real or personal, tangible or intangible, wherever situated — («) To tlie. extent of the interest therein, of the decedent at the time of his death irhich after his death is subject to the payment of the charges against his estate and the... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...decedent shall be determined by including the value at the time of his death of all property, real ed in subdivisions (a) and (b) without any exemption...If the Secretary of the Treasury is unable satisfa liis death which after his death is subject to the payment of the charges against his estate and the... | |
 | United States. Supreme Court - Courts - 1921 - 688 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:..." (a) To the extent of the interest therein of the d«cedent at the time of his death which after his death is subject to the payment of the charges against... | |
 | United States. Bureau of Internal Revenue - Income tax - 1921 - 778 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 — (a) To the extent of the interest therein (if the decedent at the time of his death which after his death is subject to the payment of the charges... | |
 | Law reports, digests, etc - 1924 - 1204 pages
...6336%b et seq.), which imposed an inheritance tax upon the transfer of the net estate of a decedent "to the extent of the interest therein of the decedent at the time of his death, which after his deatli is subject to the payment of the charges against his estate and the expenses of its administration... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...or territory. Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the... | |
 | Law reports, digests, etc - 1922 - 1084 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:...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the... | |
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The value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
