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" ... as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered... "
Internal Revenue Cumulative Bulletin - Page 277
by United States. Internal Revenue Service - 1976
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The Northeastern Reporter, Volume 124

Law reports, digests, etc - 1920
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) an exemption of $50,000." The tax becomes due one year after a decedent's death. Section 6336%e....
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Atlantic Reporter, Volume 113

Law reports, digests, etc - 1921
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...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...
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The New York Supplement

Law reports, digests, etc - 1917
...estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within or...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,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 125 pages
...Allowed Residents dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...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...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 78 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...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...
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The State Department Reports of the State of New York, Volume 10, Issues 55-60

New York (State) - Administrative courts - 1917
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...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...
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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 - 53 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - Inheritance and transfer tax - 1917 - 836 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...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...
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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 - 188 pages
...estate of those dependent upon the decedent, and such other charges against the estate as arc allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of 850,000; (6) In the case of a nonresident, by deducting from the value of that...
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American Law Reports Annotated, Volume 10

Law reports, digests, etc - 1921
...estate of those dependent upon the decedent, and such other charges against the -estate as are allowed by the laws of the jurisdiction, whether within or...the United States. under which the estate is being ad( — К ц. — , żĄ! ministered; and an exemption of -<50,000." 39 Stat. at L. 777, 778, chap....
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