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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... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 70
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928
...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...
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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
...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...
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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
...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...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Income tax - 1917 - 366 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...
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Congressional Serial Set

United States - 1919
...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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920
...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...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 255

United States. Supreme Court - Law reports, digests, etc - 1921
...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...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - Income tax - 1921
...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...
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The Pacific Reporter, Volume 218

Law reports, digests, etc - 1924
...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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The Federal Reporter, Volume 275

Peyton Boyle - Law reports, digests, etc - 1922
..."One and one-half per centum of the amount of such net estate not In excess of $r>0.000. • * • "Sec. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the...
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