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" That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate... "
Cases Decided in the United States Court of Claims - Page 690
by United States. Court of Claims - 1928
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The Northeastern Reporter, Volume 124

1920
...6336y2d. The latter section, in substance, Is as follows: "Net Value of Estate, How Determined.— For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the...
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Atlantic Reporter, Volume 113

1921
...hie death of all property, real or personal, tangible or intangible, wherever situated." Section 203: "For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate (1) such amounts for funeral expenses, administration expenses, claims against the estate,...
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The New York Supplement

1917
...gross estate shall be determined ; section 203, that the value of the net estate shall be determined in the case of a resident by deducting from the value of the gross estate "(1) [Certain allowances, as hereinafter particularly stated] ; (2) an exemption of $50,000."...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 125 pages
...time of the transfer or the creation of the trust, or at the time of the decedent's death. Sec. 203. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against 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 - 53 pages
...Allowed Exemption NonResidents,. Deductions Allowed When Tax Due Discount Allowed Penalty SBC. 203. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against 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 - 78 pages
...creation of the trust, or at the time of the decedent's death. Net Estate, How Determined. Sec. 203. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 836 pages
...non-resident decedent, are a portion of this gross estate within the United States. THE NET ESTATE. SBC. 203. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the...
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The State Department Reports of the State of New York, Volume 10, Issues 55-60

New York (State) - 1917
...states the property or interests which shall be included in the gross estate. Section 203 provides " that for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims against the...
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Annual Report - American Museum of Natural History, Volumes 49-50

American Museum of Natural History - 1918
...Washington. The final result is most gratifying. The Revenue Bill, adopted by the Senate and House, reads : Sec. 403. That for the purpose of the tax the value...of a resident, by deducting from the value of the gross estate — (1) *** (2) *** (3) The amount of all bequests, legacies, devises, or gifts, to or...
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Congressional Serial Set

1919
...beneficiaries as insurance under policies taken out by the decedent upon his oirn life. Sec. JfOS. That for the purpose of the tax the value of the net...(a) In the case of a resident, by deducting from the vnlite of the gross estate — (J) Such amounts for funeral expenses, administration expenses, claims...
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