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" If the tax imposed by section 2101, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the jurisdiction under which the estate is administered, or by the law of the jurisdiction imposing the particular... "
Reports of the Tax Court of the United States - Page 222
by United States. Tax Court - 1947
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Cases Decided in the United States Court of Claims ... with ..., Volume 133

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1104 pages
...: If the tax, imposed by section 810, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes. Stated perhaps more simply, this means that if the gift...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...animals. If the tax imposed by section 301, or any estate, succession, legacy or inheritance taxes, are, either by the terms of the will, by the law of the...shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes. (c) No deduction shall be allowed in the case of a nonresident...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...animals. If the tax imposed by section 301, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes; and * * * ABT. 44. Transfers for public, charitable, religious,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...If the tax imposed by section 301 ,420 or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes ; and (4) An exemption of $50,000. SEC. 303. (b) In the...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - Administrative courts - 1925 - 800 pages
...succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of this State, or by the law of the jurisdiction imposing the particular...shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes ; and (4) An exemption of fifty thousand dollars. Article...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...animals. If the tax imposed by section 301, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...this paragraph, then the amount deductible under this 6e As to what constitutes a charitable purpose, see Sol. Op. 159, Cum. Bull. III-l, 480. paragraph...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...animals. If the tax imposed by section 301, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...law of the Jurisdiction Imposing the particular tax, pnynble in whole or in part out of the bequests, legacies, or devises otherwise deductible under this...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...: If the tax imposed by Section 301, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...administered, or by the law of the jurisdiction imposing »S Pitney v. Bugbee, 118 AtL 780. 9* Matter of Howard, 94 NY Misc. M Matter of Graves, 242 111. 212,...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 pages
...: "If the tax imposed by section 301, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the...shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes" is repealed. (b) Subdivision (a) of this section shall...
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United States Code Annotated

United States - Law - 1928 - 1164 pages
...sections 1002 and 1003 of this title, or any estate, succession, legacy, or Inheritance taxes, are, either by the terms of the will, by the law of the...deductible under this paragraph shall be the amount of such requests, legacies, or devises reduced by the amount of such taxes ; and "(4) An exemption of $50,000....
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