 | Law reports, digests, etc - 1922 - 1084 pages
..."One and one-half per centum of the amount of such net estate not In excess of $r>0.000. • * • "Sec. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...or territory. Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated: (a) To the extent of the interest423 therein testacy of the deceased spouse with respect to his community interest, said usufruct... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at die time of his death which after his death is subject to the payment of the charges against his estate... | |
 | Law reports, digests, etc - 1926 - 1132 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | Law reports, digests, etc - 1928 - 1120 pages
...of 1918. "Title IV.— Estate Tax. "Section 400. • • • "Section 401. • • • "Section 402. That the value of the gross estate of the decedent...tangible or intangible, wherever situated — "(a) » • • "(b) • • • "(c) To the extent of any interest therein of which the decedent has at... | |
 | Law reports, digests, etc - 1928 - 1066 pages
...of 1918. "Title IV.— Estate Tax. "Section 400. • • • "Section 401. • • • "Section 402. That the value of the gross estate of the decedent...tangible or intangible, wherever situated — "(a) • • • "(b) • • • "(c) To the extent of any interest therein of which the decedent has at... | |
 | United States - Law - 1928 - 1164 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States - Finance - 1928 - 268 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States. Supreme Court - Law reports, digests, etc - 1928 - 872 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated " — (a) To the extent of his interein therein subject to the payment of charges against the estate, expenses of administration,... | |
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That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
