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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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Journal of Accountancy, Volume 31

Accounting - 1921
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; * * * (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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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - Income tax - 1921
...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 (if the decedent at the time of his death which after his death is subject to the payment of the charges...
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United States Supreme Court Reports, Volume 65; Volumes 254-256

United States. Supreme Court - Law reports, digests, etc - 1922
...of the gross estate certain [261] 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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 144 pages
...and any tax collected upon such transfer shall be refunded to the estate of such decedent. 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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 238 pages
...and any tax collected upon such transfer shall be refunded to the estate of such decedent. 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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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 7

United States - Law - 1923
...the United States imposes an inheritance tax upon the transfer of the net estate of every decedent ' 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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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Electronic books - 1925 - 1461 pages
...not exceed $5,000,000 ; and Ten per centum of the amount by which such net estate exceeds $5,000,000. 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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...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...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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Laws of the State of New York, Volumes 1-2

New York (State) - Session laws - 1925
...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...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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...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 interest423 therein testacy of the deceased spouse with respect to his community interest, said usufruct...
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