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" That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate... "
Cases Decided in the Court of Claims of the United States - Page 139
by United States. Court of Claims - 1929
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The ... Annual Report of the American Museum of Natural History, Volumes 49-50

American Museum of Natural History - Natural history - 1918 - 560 pages
...final result is most gratifying. The Revenue Bill, adopted by the Senate and House, reads: Sec. 403. That for the purpose of the tax the value of the net...deducting from the value of the gross estate — (1) *** (2) *** (3) The amount of all bequests, legacies, devises, or gifts, to or for the use of the United...
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The Federal Reporter

Law reports, digests, etc - 1928 - 1130 pages
...403 (a) (2) of the Revenue Act of 1918 (Сотр. St. § 6336 %d), which read as follows: "Sec. 403. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — • •••••• "(2) An amount equal to the value at the time of the decedent's...
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The New York Supplement, Volume 166

Law reports, digests, etc - 1917 - 1258 pages
...gross estate shall be determined ; section 203, that the value of the net estate shall be determined in the case of a resident by deducting from the value of the gross estate "(1) [Certain allowances, as hereinafter particularly stated] ; (2) an exemption of $50,000." Section 207...
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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 - 60 pages
...time of the transfer or the creation of the trust, or at the tune of the decedent's death. Sac. 203. That for the purpose of the tax the value of the net...administration expenses, claims against the estate, unpaid mortgagees, losses incurred during the settlement of the estate arising from fires, storms. shipwreck,...
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Revenue Bill: Hearings Before the Committee on Ways and Means ..., Volumes 1-9

United States. Congress. House. Committee on Ways and Means - Income tax - 1918 - 622 pages
...day of March, 1901." 1918, in the Senate, proposes to nuike such exemption in the following language "That for the purpose of the tax the value of the net estate shall be determined («) in the case of a resident by deducting from the value of the gross estate * * * all bequests,...
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Congressional Serial Set

United States - 1919 - 460 pages
...beneficiaries as insurance under policies taken out by the decedent upon his oirn life. Sec. JfOS. That for the purpose of the tax the value of the net...(a) In the case of a resident, by deducting from the vnlite of the gross estate — (J) Such amounts for funeral expenses, administration expenses, claims...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - War Revenue Law of 1918 - 1919 - 192 pages
...not exceed $5,000,000; and Section 201. Sec case under section 203 below. THE NET ESTATE. SEC. 203. That for the purpose of the tax the value of the net estate shall be determined — (n) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...beneficiaries as insurance under policies taken out by the decedent upon his own life. 298. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — 299. (a) In the case of a resident, by deducting from the value of the gross estate — 300. (1)...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - War Revenue Law of 1918 - 1919 - 196 pages
...below, THE NET ESTATE. SEC. 203. That for the puirpose of tibe tax the vatee of -the set estate shafl be determined — (a) In the case of a resident, by deducting from the value of tbe gross estate — (1) Such amounts for funeral expenses, admiaistratkxa expenses, claims against...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...not exceed $5,000,000; and Section 201. Sec case under section 203 below. THE NET ESTATE. SEC. 203. That for the purpose of the tax the value of the net wrfate shall be determined— (a) In the case of a resident, by deducting from the value of the gross...
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