 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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 property... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 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 property... | |
 | United States. Court of Claims - Law reports, digests, etc - 1948 - 818 pages
...deductions shall be allowed from the gross estate "for administration expenses * * * as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered * * *". The Commissioner, in his regulations, has consistently interpreted administration expenses... | |
 | Administrative law - 1970 - 344 pages
...interest therein, undiminlshed by such mortgage or indebtedness, is included in the value of the gross estate, as are allowable by the laws of the jurisdiction,...States, under which the estate is being administered. (b) Other administration expenses. Subject to the limitations in paragraph (1) of subsection (c), there... | |
 | Administrative law - 1968 - 322 pages
...interest therein, undimlnlshed by such mortgage or indebtedness, is Included in the value of the gross estate, as are allowable by the laws of the jurisdiction,...States, under which the estate is being administered. (b) Other administration expenses. Subject to the limitations in paragraph (1) of subsection (c), there... | |
 | Administrative law - 2005 - 798 pages
...category. Amounts which are payable out of property subject to claims and which are allowable by the law of the jurisdiction, whether within or without the...States, under which the estate is being administered for — (1) Funeral expenses; • (il) Administration expenses; (iii) Claims against the estate (including... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1166 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...the estate is being administered • • *. Section 81.40 of Regulations 105 provides that the support of dependents of the decedent during the settlement... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 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 7iot including any income taxes upon income received after the death of the decedent, or property... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...not begin to run between husband and wife during coverture until a demand for payment has been made. In computing the value of the taxable estate, section...20.2053-4 of the Estate Tax Regulations provides, in part, that the amounts that may be deducted as claims against a decedent's estate are such only... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...undiminished by such mortgage or indebtedness, is included in the value of the gross estate, 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 property... | |
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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... 
