 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 744 pages
...undlmlnlshed by such mortgage or Indebtedness. I* 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 taie» upon Income received after the death of the decedent, or property... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...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 and full consideration in money or money's worth." In the estate tax this requirement... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...undiniinished 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... | |
 | United States. Tax Court - Taxation - 1963 - 1190 pages
...Interest therein, undimtnlshed by such mortgage or indebtedness, la Included In the value of the gross estate, as are allowable by the laws of the Jurisdiction,...whether within or without the United States, under whlrh the estnte Is being iilmlnUtered. administration expenses were actually paid out of the income... | |
 | United States. Tax Court - Law reports, digests, etc - 1963 - 1118 pages
...mortgages on, or any indebtedness in respect of, * * * [certain property], as are allowable by the laics of the jurisdiction, whether within or without the...States, under which the estate Is being administered. [Emphasis supplied.] The General Statutes of Connecticut provide, so far as here material, as follows... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1976 - 720 pages
...a deduction, from the value of a decedent's gross estate, of such amounts for funeral expenses and for claims against the estate as are allowable by...States, under which the estate is being administered. In section 20.2053-1 (a) of the Estate Tax Regulations, the phrase "allowable by the law of the jurisdiction"... | |
 | United States. Internal Revenue Service - Internal revenue - 1978 - 630 pages
...interest therein, undiminishcd by such mortgage or indebtedness, is ineludible in the value of the gross estate, as are allowable by the laws of the jurisdiction,...States, under which the estate is being administered. When the claims and indebtedness are founded upon a promise or agreement, however, the deduction is... | |
 | United States. Tax Court - Taxation - 1961 - 1354 pages
...therein, nndlmlnlshed by such mortgage or Indebtedness, is included in the value of the gross estate, aa are allowable by the laws of the Jurisdiction, whether...States, under which the estate is being administered. If we follow petitioner's argument, it is that the deductions provided for in section 2053 for the... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...the support during the settlement of the estate of those dependent upon the decedent is 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... 
