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" ... as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered... "
Internal Revenue Cumulative Bulletin - Page 277
by United States. Internal Revenue Service - 1976
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered ; and (2) An exemption of $50,000 ; (b) In the case of a nonresident, by deducting from the value of...
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The Federal Reporter, Volume 275

Law reports, digests, etc - 1922 - 1084 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate Is being administered ; and "(2) An exemption of $30,000. * * •" Comp. St. § G336V2d. The executors included in their...
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The Federal Reporter, Volume 270

Law reports, digests, etc - 1921 - 1056 pages
...estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within or...without the United States, under which the estate is administered, and an exemption of $50,000. Moses Blum, a resident of the city and county of San Francisco,...
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The Federal Reporter

Law reports, digests, etc - 1926 - 1118 pages
...the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,...
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Reports of the U.S. Board of Tax Appeals, Volume 2

United States. Board of Tax Appeals - Taxation - 1926 - 1616 pages
...value of the gross estate — (1) Such amounts for * * * administration expenses * * * as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered * * *. It does not appear irom the above that the amounts are required either to have been allowed...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and "(2) An exemption of $50,000. . . . Comp. St. § 6336y2d. The executors included in their return...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 pages
...the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,...
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United States Code Annotated

United States - Law - 1928 - 1164 pages
...the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered, but not including any income taxed upon income received after the death of the decedent, or any estate,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 285

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1932 - 696 pages
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; . . ." The General Laws of Massachusetts (1921) vol. 1, c. 65, provide — " Section 1. All property...
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