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" To the extent of any interest therein of which the decedent has at any time made a transfer... "
Reports of the Tax Court of the United States - Page 421
by United States. Tax Court - 1997
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - 1928 - 760 pages
...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 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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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...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 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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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 pages
...ownership of the deceased was not complete, the value to be included in the estate is the value of the property "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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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...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 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: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...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 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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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 pages
...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 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 Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 pages
...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 at the tune of his death which after his death is subject to the payment of the charges against his estate...
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Congressional Serial Set

1919 - 460 pages
...death of till property, real or personal, tangible or intangible, wherever situated — («) To tlie. extent of the interest therein, of the decedent at the time of his death irhich after his death is subject to the payment of the charges against his estate and the...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...of his death of all property, real and personal, tangible or intangible, 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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Official Opinions of the Attorneys General of the United States ..., Volume 31

United States. Department of Justice - 1920 - 740 pages
...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 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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