 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...was therefore not taxable under section 402 of the revenue act of November 23, 1921, which required that the value of the gross estate of the decedent...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 pages
...the rates originally prescribed in the Act approved September eighth, nineteen hundred and sixteen. SEC, 202. That the value of the gross estate of the...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...shall be determined by including the value at the Gross Estate time of his death of all property, real or personal, tangible or intangible, wherever situated:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges... | |
 | United States - 1919 - 460 pages
...death of till property, real or personal, tangible or intangible, wherever situated — («) To tlie. extent of the interest therein, of the decedent at the time of his death irhich after his death is subject to the payment of the charges against his estate and the... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...within this act. (Northern Trust Co. v. Lederer, 257 Fed., 812.) Determination of talue of grosi estate. ,000; (c) In the case of a foreign corporation or...If the Secretary of the Treasury is unable satisfa liis death which after his death is subject to the payment of the charges against his estate and the... | |
 | United States. Supreme Court - Courts - 1921 - 688 pages
...certain 257. Opinion of the Court, specified deductions. The gross estate is to be valued as follows: "Sec. 202. That the value of the gross estate of the..." (a) To the extent of the interest therein of the d«cedent at the time of his death which after his death is subject to the payment of the charges against... | |
 | United States. Bureau of Internal Revenue - Income tax - 1921 - 778 pages
...decedent shall be determined by Including the value at the time of his death of all 'property, real or personal, tangible or intangible, wherever situated — (a) To the extent of the interest therein (if the decedent at the time of his death which after his death is subject to the payment of the charges... | |
 | Law reports, digests, etc - 1924 - 1204 pages
...6336%b et seq.), which imposed an inheritance tax upon the transfer of the net estate of a decedent "to the extent of the interest therein of the decedent at the time of his death, which after his deatli is subject to the payment of the charges against his estate and the expenses of its administration... | |
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That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
