| United States. Department of Justice - Administrative law - 1920 - 740 pages
...net estate, to be determined as provided in section 203, is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act * * *. " Sec. 202. That the value of the gross estate of the decedent shall be determined by including... | |
| Accounting - 1921 - 498 pages
...imposes a tax equal to specified percentages of the value of the net estate "upon the transfer of the net estate of every decedent dying after the passage of this act." By section 203 (p. 778) the value of the net estate is to be determined by subtracting from the value... | |
| Rex Frye - Income tax - 1921 - 350 pages
...by Title IX of the Revenue Act of vided in section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether a resident or nonresident of the United States: 1 per centum of the amount of the net estate... | |
| United States. Supreme Court - Courts - 1921 - 688 pages
...imposes a tax equal to specified percentages of the value of the net estate "upon the transfer of the net estate of every decedent dying after the passage of this Act." By § 203 (p. 77$) the value of the net estate is to be determined by subtracting from the value of... | |
| United States. Supreme Court - Law reports, digests, etc - 1921 - 684 pages
...imposes a tax equal to specified percentages of the value of the net estate ' ' upon the transfer of the net estate of every decedent dying after the passage of this Act." By § 203 (p. 77$) the value of the net estate is to be determined by subtracting from the value of... | |
| United States. Supreme Court - Law reports, digests, etc - 1922 - 1168 pages
...imposes a tax equal to specified percentages of the value of the net estate "upon the transfer of the net estate of every decedent dying after the passage of this act." By § 203 (p. 778) the value of the net estate is to be determined by subtracting from the value of... | |
| United States. Supreme Court - Law reports, digests, etc - 1922 - 668 pages
...imposes a tax equal to specified percentages of the value of the net estate "upon the transfer of the net estate of every decedent dying after the passage of this act" By section 203 (page 778) the value of the net estate is to be determined by subtracting from the value... | |
| Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether a resident or non-resident of the United States: 1 per centum of the amount of the net estate... | |
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