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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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Federal Tax Policy and Charitable Giving

Charles T. Clotfelter - Business & Economics - 2007 - 329 pages
...measures are available. Gross estate is defined in the tax law to include "the value of all property to the extent of the interest therein of the decedent at the time of his death" (Internal Revenue Code 1982, sec. 2033). In addition, transfers made within three years...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - Session laws - 1939
...situated, except real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time of his death : (b) DOWER OR CTJRTESY INTERESTS. — To the extent of any interest therein of the surviving...
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The Tax Law of Charitable Giving

Bruce R. Hopkins - Business & Economics - 2005 - 816 pages
...13. 74 IRC §25 18. 75lRC§2518(b). 76 Reg. § 25.2518-l(b). 77 IRC § 2001. 78 IRC §2031. property to the extent of the interest therein of the decedent at the time of his [or her] death."79 If the federal estate tax or any state inheritance (or succession, legacy, or...
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Escuela: del Fracaso Al Éxito: Cómo Lograrlo Apoyándose En La Psicología

Yolanda Guevara - Education - 2005 - 192 pages
...under section 2033, which states that "the gross estate shall include the value of all property ... to the extent of the interest therein of the decedent at the time of his death." Quoting United States v. Land,5 the court stated: To find the fair market value of a property...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1624 pages
...THE DECEDENT HAD AN INTEREST. The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. Amendments ally, for estates of decedents dying after 10-16-62. For • 1962, Revenue Act...
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