 | United States. Court of Claims - 1929 - 868 pages
...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...payment of the charges against his estate and the exOpinion of the Court penses of its administration and is subject to distribution as part of his estate... | |
 | United States. Court of Claims - 1928 - 760 pages
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and... | |
 | United States. Department of the Treasury - 1922 - 1102 pages
...effect that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be... | |
 | 1926 - 1144 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | 1919 - 1082 pages
...property, real or personal, tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 pages
...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:...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... | |
 | Joseph Jay Scott - 1917 - 386 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges... | |
 | 1919 - 1082 pages
...tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of hb death, which after his death is subject to the payment...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in... | |
 | 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... | |
 | United States. Department of Justice - 1920 - 740 pages
...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:...the expenses of its administration and is subject to dixtrihittion as part of his estate. ''(6) To the extent of any interest therein of which the decedent... | |
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The value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
