| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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