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" 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 548
edited by - 1922
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Income tax - 1917 - 366 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...
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Congressional Serial Set

United States - 1919
...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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920
...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...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1035 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...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...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...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 255

United States. Supreme Court - Law reports, digests, etc - 1921
...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...
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Cumulative Bulletin ... Income Tax Rulings, Issues 4-5

United States. Bureau of Internal Revenue - Income tax - 1921
...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...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 255

United States. Supreme Court - Law reports, digests, etc - 1921
...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..." (a) To the extent of the interest therein of the d«cedent at the time of his death which after his death is subject to the payment of the charges against...
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Statutes of the United States of America

United States - Law - 1921
...death of all property, real or personal, tangible or intangible, wherever situated — to admfals' (a) 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...
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Pamphlets, Volumes 45-46

Irving National Bank, New York - 1921
...4,000,000 5,000,000 8,000,000 10,000,000 . e. .e. . e. . e. . e. .e. . e. . e. .e. . e. . e. . e. . e. (a) 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...
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