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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1933
...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court - Law reports, digests, etc - 1933
...the tax there shall be included. in the gross estate the value at the tiny of death of all property, "(a) To the extent of the interest therein of the decedent at the tune of his death," and "(d) To the extent of any interest therein of which the decedent has at any...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970
...value of the decedent's gross estate. The value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. (For certain exceptions in the case of real property situated outside the United States,...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - Income tax - 1950 - 893 pages
...1944, see— Eighth Edition, p. 482, Ninth Edition, p. 956. See. 811. (a) Decedent* interest.—'!'" the extent of the interest therein of the decedent at the time of his death; Sec. 811 (a), IRC, supra, originated 1916 as Sec. 202 (a), RA of 1916. For any amendments...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - Income tax - 1953 - 640 pages
...except real property situated outside of the United States — Sec. 811. (a) Decedents Interest.— To the extent of the interest therein of the decedent at the time of his death; Sec. 811. (b) Dower or curtesy Interests.— To the extent of any interest therein of the...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1967
...property. Under section 2033 of the Code the value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2036 (a) (1) of the Code provides that the value of the gross estate shall include...
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Reports of the Tax Court of the United States, Volume 31

United States. Tax Court - Law reports, digests, etc - 1959
...the gross estate shall include the value of all property, real or personal, tangible or intangible, "to the extent of the interest therein of the decedent at the time of his death." of which is properly ineludible in her gross estate. We point out that we are not dealing...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...shall include the value of all property (except real property situated outside of the United States) ft is made in property, the value thereof his death. SEC. 2034. DOWER OR CURTESY INTERESTS. The value of the gross estate shall include the value...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1963
...valne of the decedent's gross estate. The value of the gross estate includes the value of all property d into prior to the close of the taxpayer's his death. (For certain exceptions in the case of real property situated outside the United States,...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1967 - 1374 pages
...shall include the value of all property (except real property situated outside of the United States) to the extent of the interest therein of the decedent at the time of his death.", T Section 2034 originally read as follows (68A Stat, 381) : "SEC. MM. DOWER OR CURTESY...
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