| 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... | |
| 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... | |
| 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... | |
| 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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