 | Law reports, digests, etc - 1926 - 1144 pages
...data as may be necessary to establish the correct tax." In this connection it is also provided that "if the executor is unable to make a complete return...make a return as to such part of the gross estate." It also provides that the Commissioner shall assess the tax. By section 405 (Сотр. St. Ann. Supp.... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of elvery nonresident any part of whose gross estate is situated...to such part of the gross estate. The Commissioner shall make all assessments of the tax under the authority of existing administrative special and general... | |
 | United States - 1919 - 460 pages
...the decedent, he shall include in his return n description of such part and the name of every pei-son holding a legal or beneficial interest therein, and...to such part of the gross estate. The commissioner shall make all assessments of the tax under the authority of existing administrative special and general... | |
 | United States - Law - 1920 - 1054 pages
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident any part of whose gross estate is...to such part of the gross estate. The Commissioner shall make all assessments of the tax under the authority of existing administrative special and general... | |
 | Irving National Bank, New York - 1920 - 150 pages
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every non-resident any part of whose gross estate...make a return as to such part of the gross estate. If no administration is granted upon the estate of a decedent, or if no return is filed or if a return... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of lected by him. make rules and regulations for determining...actual commercial differences in the value of spot TAX. icrtoruin ceruin Due tax. time ' ment. date ° °' interest. Receipts. b? estate. The Commissioner... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident any part of whose gross estate is...manner make a return as to such part of the gross 140184'— 20 34 commTssk>ener *r estate. The Commissioner shall make all assessments of the tax under... | |
 | United States. Department of Justice - Administrative law - 1920 - 740 pages
...of his death." If he is unable to make a complete return as to any part of the gross estate — " ho shall include in his return a description of such...make a return as to such part of the gross estate." Seetion 207 (read in connection with sec. 200) provides that the " executor " shall pay the tax to... | |
 | Rex Frye - Income tax - 1921 - 350 pages
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident any part of whose gross estate is...manner make a return as to such part of the gross Assessment by estate. The Commissioner shall make all assessments of the tax under the authority of... | |
 | United States - Law - 1921 - 642 pages
...to make a complete return Partui returnsas to any part of the gross estate of the decedent, he snail include in his return a description of such part and...such person shall in like manner make a return as to Assessment or tax such part of the gross estate. The Commissioner shall make all assessments of the... | |
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If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein, and upon notice... 
