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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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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - Taxation - 1926
...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...extent of the interest therein of the decedent at die time of his death which after his death is subject to the payment of the charges against his estate...
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Reports of the U.S. Board of Tax Appeals, Volume 6

United States. Board of Tax Appeals - Taxation - 1928
...a-fter the passage of this Act, whether a resident or nonresident of the United States * * *. SEO. 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 1926 and 1928: With Index

United States - Finance - 1928 - 247 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; (b) To the extent of any interest therein of the surviving spouse, existing at the time...
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Reports of the U.S. Board of Tax Appeals, Volume 7

United States. Board of Tax Appeals - Taxation - 1928
...personal, tangible or Intangible, wherever situated— ; i > •:•< i. .! -,'ii „• .' •. (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 paymunt of the charges against his estate and the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 274

United States. Supreme Court - Law reports, digests, etc - 1928
...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 his interein therein subject to the payment of charges against the estate, expenses of administration,...
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Reports of the U.S. Board of Tax Appeals, Volume 13

United States. Board of Tax Appeals - Taxation - 1929
...marital relationship existing between them. Section 402 (a) and (b) of the Revenue Act of 1921 provides: That the value of the gross estate of the decedent...situated— (a) To the extent of the Interest therein of the deceilent at the time of his death which after his death is subject to the payment of the charges against...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 154 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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Reports of the U.S. Board of Tax Appeals, Volume 17

United States. Board of Tax Appeals - Taxation - 1930
...including the value at the time of his death of all property, rail or personal, tangible or intnngible, wherever situated — (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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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - Law reports, digests, etc - 1931
...Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097-8, the relevant portion of which follows: " 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 at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1931
...Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097-8, the relevant portion of which follows: "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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