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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... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 69
by Savings Union Bank and Trust Company - 1917 - 78 pages
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The Federal Reporter, Volume 257

Law reports, digests, etc - 1919 - 1018 pages
...following percentages of the value of the net estate, to be determined as. provided in section 203, Is hereby imposed upon the transfer of the net estate...every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.] "Sec....
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The Federal Reporter

Law reports, digests, etc - 1925 - 1058 pages
...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...every decedent dying after the passage of this act * * * "Sec. 402. That the value of the gross estate of the decedent shall be determined by including...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1925 - 1154 pages
...the following percentage of the value of the net estate, to be determined as provided In section 203, übersinnlichen Macht Menstruation Religiosität Sitte Le Vaillant losigkeit Sibirien Tahitiern » » • with percentages rising from 1 per cent of the amount of the net estate not in excess of...
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Laws of the State of New York, Volumes 1-2

New York (State) - Session laws - 1925 - 1586 pages
...dollars, a tax equal to the sum of the following percentages of the value of the net estate so determined is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this article who- at the time of his death was a resident of the state of New York : 1....
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of the following percentages of the value of the net estate (determined as provided in section 303) is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this Act, whether a resident or nonresident of the United States: 1 per centum of the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...President. FEDERAL INCOME AND ESTATE TAX LAWS Act of 1924. Act of 1921. provided in section 303 )413 is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this Act, whether a resident or nonresident of the United States : 1 per centum of the...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...dollars, a tax equal to the sura of the following jKTccntuges of the value of the net estate so determined is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this article who at the time of his death was a resident of the state of New York: 1....
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The Federal Reporter, Volume 270

Law reports, digests, etc - 1921 - 1056 pages
...Section 201, of the Act of September 8, 1916 (39 Stat. 777 [Comp. St. § 6336 V2b]), imposes a tax upon the transfer of the net estate of every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (Comp. St. §• 6336Voc)...
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At the General Assembly of the State of Rhode Island and Providence ...

Rhode Island - Law - 1925 - 1030 pages
...In addition to the taxes imposed by section one and section five of this chapter a tax shall be and is hereby imposed upon the transfer of the net estate of every decedent, ascertained as aforesaid, equal to the sum of the following percentages of the value of said net estate:...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1114 pages
...aforementioned Î In the Revenue Act of 1918 (40 S tat. 1096) Congress imposed a graduated estate tax upon the transfer of the net estate of every decedent dying after thé passage of the act. The tax was to be measured by the value of the net estate, which was to be...
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