Federal Taxes on Estates, Trusts and Gifts

accordance actually administration allowed amended amount Appeals applicable assessment authorized basis beneficiary benefit Board bond calendar cent centum in addition claim collected collector Com'r Commissioner computing consideration considered corporation corpus court created death decedent decedent's death decision deduction deficiency determined distributed donor effect enactment estate tax exceed excess executor exemption exercised expiration extension fact federal fiduciary filed final Form gift tax given granted grantor gross estate held included income income tax individual inheritance interest liability limitation loss ment months nonresident notice and demand otherwise paid payment period person policies possession prescribed present prior proceeding reason received refund REGULATION remainder resident respect Revenue Act shares situated specific statute subdivision tax imposed taxable taxpayer term thereof tion transfer Treasury trust trust instrument United worth