| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...percentages of the value of the net estate," determined as provided in section 403, "upon the transfer of the net estate of every decedent dying after the passage of this act." Then follow the percentages graduated according to value. Section 403 (Comp. St. Ann. Supp. 1919, §... | |
| Law reports, digests, etc - 1927 - 1158 pages
...involved; the result is the same. The tax imposed by both of these acts is upon "the transfer of the net estate of every decedent dying after the passage of this act." The net estate is determined by section 403 of the act (Сотр. St. § 6336%d), which provides, among... | |
| Law reports, digests, etc - 1921 - 1000 pages
...September 8, 1916, c, 463, | 201) provides: "A tax • • • ig 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." Section 6336 1/2H provides: "The executor... | |
| Law reports, digests, etc - 1921 - 956 pages
...determined as provided in section two hundred and three, 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:" (Here follows the scale of percentage based... | |
| 1925 - 1624 pages
...graduated by percentage upon the value of the net estate shall be "imposed upon the transfer of the net estate of every decedent dying after the passage of this act." Section 402 provides for the ascertainment of the value of the gross estate, and declares, among other... | |
| Thomas Edward Finegan - Encyclopedias and dictionaries - 1922 - 570 pages
...revenue measures passe«! in 1917 is a war estate tax, which imposos upon the transfer of each real estate of every decedent dying after the passage of this act, the transfer of which is taxable, etc., taxes graduated from one-half of one per cent of the amount of the net estate not in excess of... | |
| Law - 1919 - 1004 pages
...net estate, to be determined as provided in Section 203, is here'by imposed upon the transfer of fhe net estate of every decedent dying after the passage of this Act." (Here follow the percentages 'based upon the amount by which said net estate exceeds $50,000.) "Section... | |
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