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" One-half of one per centum of the amount of such net estate not in excess of $50,000... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 75
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...the following percentages of the value of the net. estate is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act, whether a resident or a nonresident of the state of Mississippi: Up to $25,000 One per centum of the...
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Cases on Federal Taxation, Volume 1

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, §...
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The Federal Reporter

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...
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Atlantic Reporter, Volume 113

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...
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The Southern Reporter, Volume 88

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...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 17, Issues 2113-2276

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1918 - 448 pages
...increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen, as amended — (a) A tax equal to the following percentages...determined as provided in Title II of such Act of September eighth, nineteen hundred and sixteen) : 194 One per centum of the amount by which such net estate exceeds...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 16, Issues 1927-2112

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1917 - 310 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: One per centum of the amount of such net estate...
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American law reports annotated, Volume 37

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...
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Winston's Cumulative Loose-leaf Encyclopedia: A Comprehensive ..., Volume 5

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...
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Pittsburgh Legal Journal, Volume 67

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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