 | United States. Tax Court - Government publications - 1972 - 942 pages
...the gross estate such amounts — «••«••• (2) for administration expenses, *•***•• as are allowable by the laws of the jurisdiction,...without the United States, under which the estate Is belns administered. •Sec. 20. 2053-3 (a) • * * The amounts deductible from a decedent's gross estate... | |
 | United States. Tax Court - Government publications - 1972 - 1132 pages
...be determined by deducting from the value of the gross estate such amounts — * * » • * * » (3) for claims against the estate * * • ******* as are...jurisdiction, whether within or without the United State?, under which the estate la being administered. • * » • * * * (c) * * * (1) LIMITATIONS... | |
 | United States. Tax Court - Taxation - 1972 - 1010 pages
...interest therein, umlimiuished by such mortgage or indebtedness, is included in the value of the gross estate, as are allowable by the laws of the jurisdiction,...under which the estate is being administered. Section 20.2053-3 (d) (2), Estate Tax Regs., provides as follows: (d) Miscellaneous administrative expenses.... | |
 | Administrative law - 1973 - 362 pages
...Interest therein, undimtnlshed by such mortgage or indebtedness, is included in the value of the gross estate, as are allowable by the laws of the jurisdiction,...without the United States, under which the estate iB being administered. (b) Other administration expenses. Subject to the limitations in paragraph (1)... | |
 | United States. Tax Court - Taxation - 1975 - 1214 pages
...of the Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate such amounts for claims against the estate as are allowable by the laws of the jurisdiction under which the estate is being administered. Section 20.2053-6(d) of the Estate Tax Regulations provides... | |
 | United States - Session laws - 1939 - 780 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... | |
 | CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...interest therein, undiminished 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. [Sec. 2053(b)] (b) OTHER ADMINISTRATION EXPENSES. — Subject to the limitations in paragraph (1) of... | |
 | United States. Tax Court - Taxation - 1982 - 1338 pages
...determined by deducting from the value of the gross estate such amounts — • •••••• (3) for claims against the estate, • • • • ••••••...States, under which the estate is being administered. until her death or the expiration of 130 months, whichever event should first occur. The divorce decree... | |
 | Administrative law - 1971 - 356 pages
...interest therein, undlmlnlshed 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 - 1960 - 688 pages
...interest therein, undlminlshed 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) ,... | |
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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... 
