 | Bruce R. Hopkins - Business & Economics - 2005 - 816 pages
...13. 74 IRC §25 18. 75lRC§2518(b). 76 Reg. § 25.2518-l(b). 77 IRC § 2001. 78 IRC §2031. property to the extent of the interest therein of the decedent at the time of his [or her] death."79 If the federal estate tax or any state inheritance (or succession, legacy, or... | |
 | CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...THE DECEDENT HAD AN INTEREST. 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. Amendments ally, for estates of decedents dying after 10-16-62. For • 1962, Revenue Act... | |
 | United States. Internal Revenue Service - Taxation - 1928 - 406 pages
...estate shall be ascertained by deducting from the gross certain items and an exemption of $50,000. Also, "that the value of the gross estate of the decedent...intangible, wherever situated" — (a) To the extent of his interest 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... 
