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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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Trust Companies, Volume 42

Trust companies - 1926 - 958 pages
...The Revenue Act of 1926, in lieu of the tax imposed by Title III of the Revenue Act of 1924, Imposes, upon the transfer of the net estate of every decedent dying after the passage of the law on February 26, an estate tax at graduated rates ranging from 1 per cent on the Irst $50,000...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...SEC. 935. RATE OF TAX. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed upon the transfer of the net estate of every decedent dying after 9 PM, June 22, 1936, whether a citizen or resident of the United States or a nonresident not a citizen...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 1030 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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The Southern Reporter, Volume 88

Law reports, digests, etc - 1921 - 956 pages
...under state laws, including state taxes, have been paid. Section 201 of the Federal Statutes reads : "Sec. 201. That a tax (hereinafter in this title referred...whether a resident or nonresident of the United States:" (Here follows the scale of percentage based upon amounts.) Section 202 prescribes; what shall be included...
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United States Code, Volume 3

United States - Law - 1953 - 1744 pages
...ยง 935. Rate of tax. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed upon the transfer of the net estate of every decedent dying after the date of the enactment of this title, whether a citizen or resident of the United States or a nonresident...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 16, Issues 1927-2112

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1917 - 310 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...resident or nonresident of the United States: One per centum of the amount of such net estate not in excess of $50,000; Two per centum of the amount...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 21, Issues 2783-2958

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1922 - 1098 pages
...died, leaving all his estate to his wife Cornelia, she and John C. Knox being executors of the will SEC. 201. That a tax (hereinafter in this title referred...transfer of the net estate of every decedent dying alter the passage of this act, whether a resident or nonresident of the United States: One per centum...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 20, Issues 2628-2782

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1921 - 632 pages
...applicable act (3!) Stat., 777V a tax, equal to given percentages of the value of the net estate, is "imposed upon the transfer of the net estate of every decedent dying after the passage of this act." In order to obtain a net estate of a decedent as a basis for taxation, section 202 directs how his...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 17, Issues 2113-2276

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1918 - 448 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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 336 pages
...SEC. 935. RATE OF TAX. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed upon the transfer of the net estate of every decedent dying after the date of the enactment of this title, whether a citizen or resident of the United States or a nonresident...
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