...Section 302 (c) of the Revenue Act of 1926, as amended, Internal Revenue Code § 811 (c). 1 1 "The value of the gross estate of the decedent shall be determined...property situated outside of the United States— "(c) To the extent of any interest therein of which the decedent has at any time made a transfer, by...

...Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097-8, the relevant portion of which follows: " Sec. 402. That the value of the gross estate of the decedent...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...

...402(c) of the Revenue Act of 1918 (c. 18, 40 Stat. 1057, 1097). The section and paragraph provided: " That the value of the gross estate of the decedent...personal, tangible or intangible, wherever situated— . . . "(c) To the extent of any interest therein of which the decedent has at any time made a transfer,...

...June 2, 1924, c. 234, 43 Stat. 253, 304 (USC, Title 26, § 1094) provides— " SEC. 302. The value of the gross estate of the decedent shall be determined...personal, tangible or intangible, wherever situated— . . . (e) To the extent of the interest therein held as joint tenants by the decedent and any other...

...Revenue Act of 1921, c. 136, 42 Stat. 227, 277, 278, imposing an inheritance tax, provides, " Sec. 402. That the value of the gross estate of the decedent...the value at the time of his death of all property,. . . "(d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent...

...appointment. He did so by applying the direction of § 302 of the Revenue Act of 1926, whereby "The value of the gross estate of the decedent shall be determined...the value at the time of his death of all property • • • • • "(f) To the extent of any property passing under a general power of appointment...

...the Revenue Act of 1926 upon "the value of the gross estate of decedent" at the time of his death, including "the value at the time of his death of all property, real or personal, ... (e) to the extent of the interest therein held ... as tenants by the entirety by the decedent and...

...trusts, if in the judgment 1 44 Stat. 9, 71, 47 Stat. 169, 279; 26 USC § 411. "Sec. 302. The value of the gross estate of the decedent shall be determined...personal, tangible or intangible, wherever situated— Opinion of the Court. 309 US of the trustees, property going to any beneficiary would be dissipated...

...of the amount by which such net estate exceeds $5,000,000. Gross Estate, How Determined. Sec. 202. That the value of the gross estate of the decedent...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...

...the executor. 291. Sec. 402. That the value of the gross estate of the decedent Gross estate inshall be determined by including the value at the time of his death eludes value of all of all property, real or personal, tangible or intangible, wherever property, situated—...