 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 pages
...situated in more than one district, then the collector of internal revenue at Baltimore, Maryland. SEC. 201. That a tax (hereinafter in this title referred...every decedent dying after the passage of this Act (and prior to March 3, 1917), whether a resident or nonresident of the United States: One per centum... | |
 | New York (State) - Administrative courts - 1917 - 688 pages
...sections of this statute it appears that Section 201 of the Federal statute provides " that a tax * * * to be determined as provided in section two hundred...the transfer of the net estate of every decedent," etc. Section 202 provides the manner in which the gross estate shall bo determined and states the property... | |
 | New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - Law reports, digests, etc - 1917 - 802 pages
...distributive shares. Knowlton v. Moore, 178 US 41. The act of September 8, 1916, imposes " a tax * * * upon the transfer of the net estate of every decedent" dying after the passage of the act, the rate being dependent upon the amount of the net estate left by the decedent. The act further... | |
 | Income tax - 1917 - 194 pages
...(a) A tax equal to the following percentages of its value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...to the following percentages of its R ateg O f Tax value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...(a), A tax equal to the following percentages of its value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...(a) A tax equal to the following percentages of its value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined... | |
 | Electronic journals - 1918 - 656 pages
...would not be $200 and $300, but $193.88 and $294.18. "Act of September 8, 1916, supra, § 201. "That a tax * » * , equal to the following percentages of...a resident or non-resident of the United States." The same section then provides for percentages graduated according to the value of the net estate.... | |
 | Oberlin Historical and Improvement Organization, Ohio - Administrative law - 1918 - 1018 pages
...(Section 201) : "A tax * * * equal to the following percentages of the value of the net estate * * is hereby imposed upon the transfer of the net estate...dying after the passage of this act * * * whether the succession provides the gross estate of the decedent to determine the net estate." This fundamental... | |
 | 1918 - 260 pages
...(a) A tax equal to the following percentages of its value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined... | |
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IV of the revenue act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent... 
