...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...

...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...

...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,...

...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...

...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...

...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...

...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...

...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...

...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,...

...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...