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" Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in Section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether... "
Cases Decided in the United States Court of Claims - Page 245
by United States. Court of Claims - 1928
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922
...201 of the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918....
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Congressional Record: Proceedings and Debates of the ..., Volume 65, Part 2

United States. Congress - 1924
...following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. whether a resident or nonresident of the United States : " One per cent of the amount by...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

1921
...District Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336V-;b), imposes a tax upon the transfer of the net estate...every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides: "That...
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The Federal Reporter: With Key-number Annotations ..., Volume 269

1921
...intent is, we think, evidenced by a variety of considerations. (a) Section 201 (Comp. St. § 6336yab) imposes a tax upon the transfer of the net estate of "ever\y 1 person dying after the passage of this act." In section 202 the taxable estate of the decedent embraces...
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The York Legal Record, Volume 35

1921
...$2,817.69. Referring to the Act of Congress, we find Section 2 provides "that a tax * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act.,, etc. By the very terms of the Act, the tax is imposed upon the transfer only. The amount...
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The Northeastern Reporter, Volume 124

1920
...Estate Tax," "Title III, Estate Tax," and "Title IX, War Estate Tax." The tax thus entitled is "imposed upon the transfer of the net estate of every decedent dying after the passage of this act." Section 201 (US Сотр. St. 1918, § 6336%b). Subsequent sections contain directions for...
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Atlantic Reporter, Volume 113

1921
...Section 6336 1/2B (Act of September 8, 1916, c. 463, f 201) provides: "A tax * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act whether a resident or nonresident of the United States." Section 6336 1/2H provides: "The...
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The New York Supplement

1917
...percentages of the value of the not estate, to be determined as provided In section 203, Is hereby lm» posed upon the transfer of the net estate of every decedent dying after the passage of this act, whether a resident or non-resident of the United States: One per centum of the amount of...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 125 pages
...of the net estate to be determined as provided in section two hundred and three, is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether a resident or nonresident of the United States: One per centum of the amount of such...
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Reports of Selected Cases Decided in Courts of the State of New ..., Volume 99

New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1917
...amount of the legacy or distributive shares. Knowlton v. Moore, 178 US 41. The act of September 8, 1916, imposes " a tax * * * upon the transfer of the net...every decedent" dying after the passage of the act, the rate being dependent upon the amount of the net estate left by the decedent. The act further provides...
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