 | United States. Court of Claims - 1940 - 772 pages
...decedent's death on May 29, 1924, provided that for the purpose of tax the value of the net estate should be determined by deducting from the value of the gross...amount of all bequests, legacies, devises, or transfers for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively... | |
 | United States. Court of Claims - 1926 - 1122 pages
...determining the gross estate. Section 403 provides that for the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate the amounts of certain expenses and other items stated and (3) the amount of all bequests " to or for the... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...and, second, in the case of a nonresident, and that in each case under subdivision 3 " the amount is determined by deducting from the value of the gross...the amount of all bequests, legacies, devises, or gifts, etc., to or for the use of the United States, any State, Territory, any political subdivision... | |
 | New York (State). Special Joint Committee on Taxation and Retrenchment - 1924 - 1034 pages
...GEOEGIA Statutes Georgia adopts the provisions of the Federal Estate tax which provides for deducting from the value of the gross estate: the amount of all bequests or transfers to or for the use of any corporation organized and operated exclusively for religious,... | |
 | United States. Board of Tax Appeals - 1926 - 1616 pages
...amount of the state tax. That section provides that for the purpose of the tax the value of the net estate shall be determined by deducting from the value...amount of all bequests, legacies, devises, or transfers to or for the use of any corporation organized and operated exclusively for religious, charitable,... | |
 | New York (State). Legislature - 1927 - 898 pages
...GEORGIA Statutes Georgia adopts the provisions of the Federal Estate tax which provides for deducting from the value of the gross estate : the amount of all bequests or transfers to or for the use of any corporation organized and operated exclusively for religious,... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
....provided in section 303 of the same Act. Section 303 provides that the net estate of a resident decedent shall be determined by deducting from the value of the gross estate the amounts authorized by subdivisions 1, 2, 3, and 4 thereof. Section 301 (b) provides for the allowance... | |
 | United States. Congress. Senate. District of Columbia - 1932 - 44 pages
...powers remained unexercised. SEC. 7. The value of the net estate subject to the tax herein provided shall be determined by deducting from the value of the gross estate the following exemptions : (1) The value of all property transferred to or for the use of the United States... | |
 | United States. Congress. House. District of Columbia Committee - 1937 - 358 pages
...powers remained unexercised. SEC. 5. The value of the net estate subject to the tax herein provided shall be determined by deducting from the value of the gross estate the following exemptions : (1) The value of all property transferred to or for the use of the United States,... | |
 | 1939 - 1522 pages
...devise, or transfer, for which a deduction is allowable under the provisions of this section, includes the interest which falls into any such bequest, legacy, devise, or transfer, as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer, or power, if the disclaimer Is made... | |
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For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate... 
