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" IV of the revenue act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 69
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Cases Decided in the United States Court of Claims, Volume 59

United States. Court of Claims - Law reports, digests, etc - 1925
...presented. The sections of the act of l!Ut> with which we are directly concerned are as follows: " SEC. 201. That a tax (hereinafter in this title referred...resident or nonresident of the United States: " One per centum of the amount of such net estate not in excess of $50,000." Then follow a graduated scale...
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Cases Decided in the United States Court of Claims, Volume 67

United States. Court of Claims - Law reports, digests, etc - 1929
...the taxpayer. The estate tax is not a tax against the property of a decedent. It is an excise tax " imposed upon the transfer of the net estate of every decedent dying after the passage of this act * * *." See section 401 of the revenue act of 1918. (40 Stat. 1096.) It is provided by section 407...
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Cases Decided in the United States Court of Claims, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929
...provided in section two hundred and three, is herebv imposed upon the transfer of the net estate of everv decedent dying after the passage of this act, whether a resident or nonresident of the United States. * * * " SECTION 202. That the value of the gross estate of the decedent shall be determined by including...
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Cases Decided in the United States Court of Claims, Volumes 55-62

United States. Court of Claims - Law reports, digests, etc - 1927
...in her husband's will ? The tax imposed by section 401 of the revenue act of 1918, 40 Stat. 1057, is upon " the transfer of the net estate of every decedent " dying after the passage of the act. Section 402 prescribes the method of ascertaining this net estate and requires the inclusion...
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Cases Decided in the United States Court of Claims, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930
...National Bank \. United States, 278 US 327. Section 401 of the revenue act of 1921 imposed a tax on " the transfer of the net estate of every decedent " dying after the passage of the act, and section 402 provided that in valuing the gross estate from which the net income is computed,...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922
...the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918....
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Congressional Record: Proceedings and Debates of the ..., Volume 65, Part 2

United States. Congress - Law - 1924
...sum of the following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate...resident or nonresident of the United States : " One per cent of the amount by which the net estate exceeds $20.000 and does not exceed $35,000. " Two per...
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Statutes of the United States of America

United States - Law - 1917
...the following percentages of its value is hereby sovoSM39<lfte777 imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of whicn is taxable under such section (the value of such net estate to be determined...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

Law reports, digests, etc - 1921
...Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. 6336V-;b), imposes a tax upon the transfer of the net estate of every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides:...
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The York Legal Record, Volume 35

Law reports, digests, etc - 1921
...taxes is $2,817.69. Referring to the Act of Congress, we find Section 2 provides "that a tax * * * is hereby imposed upon the transfer of the net estate...every decedent dying after the passage of this Act.,, etc. By the very terms of the Act, the tax is imposed upon the transfer only. The amount of the tax...
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