 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...Smietanka. 240 Fed. 138, 1917.) TITLE n—ESTATE TAX. RATES OK TAX. SEC. 201. That a tax (hereafter in this title referred to as the tax) equal to the...act, whether a resident or nonresident of the United Slates: One per centum of the amount of such net estate not in excess of $50,000; Two per centum of... | |
 | Illinois. Supreme Court - Law reports, digests, etc - 1919 - 720 pages
...of September 8, 1916, known as the Federal Estate Tax act, provides, among other things, that "a tax is hereby imposed upon the transfer of the net estate...a resident or non-resident of the United States." (6 US Comp. Stat. Ann. 1916, p. 7364.) Where the net estate of such a decedent exceeds $1,000,000 and... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...following percentages of the value of the net estate (determined as provided in Section 403 (par. 298-310), is hereby imposed upon the transfer of the net estate...whether a resident or non-resident of the United States : 1 per centum of the amount of the net estate not in excess of $50,000 ; 2 per centum of the amount... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...1916 and 1917, the new law imposes a tax of the following percentages of the value of the net estate upon the transfer of the net estate of every decedent...passage of this Act, whether a resident or non-resident. Not over $ 50,000 1% Over $50,000 and not over 150,000 2% Over 150,000 and not over 250,000 3% Over... | |
 | United States - 1919 - 460 pages
...the following percentages of the value of the lift estate (determined n,v provided in section four hundred and three) is hereby imposed upon the transfer...estate of every decedent dying after the passage of tins act, whether a resident or nonresident of the United States. One per centum of the amount of the... | |
 | New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - Law reports, digests, etc - 1919 - 824 pages
...imposed by the revenue act of September 8, 1916. Section 201 of that act provides that " a tax * * * is hereby imposed upon the transfer of the net estate...every decedent dying after the passage of this act." Section 203 provides that the " net estate " shall be determined by deducting from the gross estate... | |
 | United States. Department of Justice - Administrative law - 1920 - 740 pages
...777) is headed " Estate tax." Its general provision, in so far as material, is as follows : " That a tax * * * equal to the following percentages of the...estate of every decedent dying after the passage of thi# Act, whether a resident or nonresident o'f the United States.^ Section 203 referred to above provides... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...of the following percentages of the value of the net estate (determined as provided in section 403) /u &)/w ~? ˣ c ˫ :@G= PG# D [d F# [X c DdK A^1k x߯ *...M y q | ] w$ :-a ] )*́X\ 鉀k Ó 'Ҭ YfaJ ;T S% oS [= F 1 per centum of the amount of the net estate not in excess of $50,000; ceaax^"Kb " 1 See Re-jriilatiotis... | |
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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... 
