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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... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 70
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Reports of the Tax Court of the United States, Volume 31

United States. Tax Court - Law reports, digests, etc - 1959 - 1372 pages
...the gross estate shall include the value of all property, real or personal, tangible or intangible, "to the extent of the interest therein of the decedent at the time of his death." of which is properly ineludible in her gross estate. We point out that we are not dealing...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...shall include the value of all property (except real property situated outside of the United States) ft is made in property, the value thereof his death. SEC. 2034. DOWER OR CURTESY INTERESTS. The value of the gross estate shall include the value...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1264 pages
...valne of the decedent's gross estate. The value of the gross estate includes the value of all property d into prior to the close of the taxpayer's his death. (For certain exceptions in the case of real property situated outside the United States,...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1967 - 1392 pages
...shall include the value of all property (except real property situated outside of the United States) to the extent of the interest therein of the decedent at the time of his death.", »T Section 2034 originally read as follows (68A Stat, 381) : "SEC. MM. DOWER OR CURTESY...
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Internal Revenue Cumulative Bulletin, Issue 1

United States. Internal Revenue Service - Internal revenue - 1975 - 804 pages
...2033 of the Code provides that the value of the gross estate shall include the value of all property to fees received in any period in which such service is not covered his death. Section 2041 requires that the value of all property with respect to which the decedent...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1976 - 624 pages
...Revenue Code of 1954 provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of death. Section 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...•itoated, except real property situated outside of the 0nlted States — (») DECEDENT'S INTEREST. — To the extent of the Interest therein of the decedent at the time of his death. 'SEC. 811. GROSS ESTATE. The value of the gross estate of the decedent shall be determined...
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Internal Revenue Cumulative Bulletin, Part 2

United States. Internal Revenue Service - Tax administration and procedure - 1976 - 720 pages
...Section 2033 of the Code provides at the value of the gross estate shall iclude the value of all property to the extent of the interest therein of the decedent at the time of death. Section 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1977
...Revenue Code of 1954 provides that "The value of the gross estate shall include the value of all property b ؓ his death." Section 20.2033-1 (a) of the Estate Tax Regulations provides: In general. The gross estate...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - Internal revenue - 1974 - 624 pages
...2033 of the Code provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2041 requires that the value of all property with respect to which the decedent...
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