 That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated : "(a) To the extent of the interest therein of the decedent...  The Federal Reporter - Page 5481922Full view - About this book
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 pages
...shall be determined by including the value at the Gross Estate time of his death of all property, real or personal, tangible or intangible, wherever situated:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to the payment of the charges against his estate and the... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges... | |
 | United States - 1919 - 460 pages
...death of till property, real or personal, tangible or intangible, wherever situated — («) To tlie. extent of the interest therein, of the decedent at the time of his death irhich after his death is subject to the payment of the charges against his estate and the... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...within this act. (Northern Trust Co. v. Lederer, 257 Fed., 812.) Determination of talue of grosi estate. ,000; (c) In the case of a foreign corporation or...If the Secretary of the Treasury is unable satisfa liis death which after his death is subject to the payment of the charges against his estate and the... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...?stavtae'.ue °f gross an.Y RUCh tax collected upon such transfer shall be refunded to the executor. SEC. 402. vt. Print. Off. his death which after his death is subject to the payment of the charges against his estate and the... | |
 | Irving National Bank, New York - 1920 - 150 pages
...the decedent is determined by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | United States. Supreme Court - Law reports, digests, etc - 1921 - 684 pages
...certain 257. Opinion of the Court. specified deductions. The gross estate is to be valued as follows: "Sec. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | United States. Bureau of Internal Revenue - Income tax - 1921 - 772 pages
...be determined as is set forth in the sections following, which are: Revenue Act of 1918. SEC. 402. That the value of the gross estate of the decedent...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | Rex Frye - Income tax - 1921 - 350 pages
...gross estate, any such tax collected upon such transfer shall be refunded to the executor. SEC. 402. That the value of the gross estate of the decedent...the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
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