 | United States - 1983 - 968 pages
...by subsection (b), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in... | |
 | 1970 - 344 pages
...(b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in... | |
 | 1968 - 322 pages
...(b), (c), and (d) , be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such Interest is included in... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...be determined by deducting 314-540° — 68 28 from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, subject to certain conditions and limitations. The specific... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...SURVIVING SPOUSE. — "111 ALLOWANCE or KABITAL DEDUCTION. — "(A) In General. — An amount equal to the value of any Interest In property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such Interest Is Included In... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...(e) (1) Allowance of marital deduction.— Sec. 812. (e) (1) (A) In general. — An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 56 pages
...(b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to any of his surviving children, but only to the extent that such Interest Is Included... | |
 | United States. Tax Court - 1959 - 1372 pages
...TO SUBVIVINO SPOUSE.— (1) ALLOWANCE OP MARITAL DEDUCTION.— (A) In General.—An amount equal to the value of any interest In property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such Interest is Included in... | |
 | United States. Court of Claims, Audrey Bernhardt - 1960 - 1044 pages
...initially in § 812 (e) (1) (A) which provides that the marital deduction shall be an amount equal "to the value of any interest in property which passes or has passed from the decedent to his surviving spouse." [Emphasis supplied.] In order to ascertain what interests... | |
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For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property... 
