Prentice-Hall Federal Tax Guide, Volume 2, Pages 23001-41012

additional administration affirming agreement allowed amended amount Appeals applicable assessment authorized Bank basic beneficiary bequest Board bonds charitable claim Code collection collector Commissioner computed consideration corporation Court date of death decedent decedent's death decided decision deduction deficiency denied determined died effect estate tax evidence excess Execs executor exemption exercise expenses fact Federal estate tax filed Form gift tax gross estate held included income inheritance interest Internal Revenue Internal Revenue Code issued June liability limited nonresident notes notice officer paid payable payment period person policies possession present prior proceeds provisions question real estate received refund regulations remainder resident respect Revenue Act reversing rule securities share specific statute subsequent Supp taken tax imposed taxable taxpayer thereof tion transfer trust United valuation wife worth