 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...  Pamphlets - Page 51by Irving National Bank, New York - 1920Full view - About this book
 | United States. Court of Claims - 1929 - 868 pages
...Section 403 of the revenue act of 1921 provides, in part as follows: " That for the purpose of the tax the value of the net estate shall be determined —...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property, * * *, losses incurred during the settlement of... | |
 | United States. Court of Claims - 1927 - 902 pages
...be determined — Opinion of the Court "(a) In the case of a resident, by deducting from the %alue of the gross estate — "(1) Such amounts for funeral...from fires, storms, shipwreck, or other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during... | |
 | United States. Court of Claims - 1928 - 766 pages
...whether a resident or nonresident of the United States." " SEC. 403. That for the purpose of the tax the value of the net estate shall be determined —...of a resident, by deducting from the value of the gross estate — ***** "(3) The amount of all bequests, legacies, devises, or gifts, to or for the... | |
 | United States. Court of Claims - 1941 - 708 pages
...Section 403 (a) (1) of the Revenue Act of 1921 (42 Stat. 279) allows deductions, among others, for — Such amounts for funeral expenses, administration...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where... | |
 | American Museum of Natural History - 1918 - 560 pages
...The Revenue Bill, adopted by the Senate and House, reads: Sec. 403. That for the purpose of the tax the value of the net estate shall be determined —...deducting from the value of the gross estate — (1) *** (2) *** (3) The amount of all bequests, legacies, devises, or gifts, to or for the use of the United... | |
 | 1919 - 2026 pages
...exceeds $50,000.] "Sec. 203. Net Value of the Estate, How Determitied. — For the purpose of the tax the value of the net estate shall be determined —...arising from fires, storms, shipwreck or other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during... | |
 | 1928 - 1130 pages
...1918 (Сотр. St. § 6336 %d), which read as follows: "Sec. 403. That for the purpose of the tax the value of the net estate shall be determined —...of a resident, by deducting from the value of the gross estate — • •••••• "(2) An amount equal to the value at the time of the decedent's... | |
 | 1920 - 2100 pages
...gross estate less — "(1) Such amounts for funeral expenses, administration expenses, claims fegainst the estate, unpaid mortgages, losses incurred during...from fires, storms, shipwreck, or other casualty, and from theft, when such losses are not compensated for by Insurance or otherwise, support during... | |
 | 1920 - 932 pages
...section, in substance, Is as follows: "Net Value of Estate, How Determined.— For the purpose of the tax the value of the net estate shall be determined —...losses incurred during the settlement of the estate * * * support during the settlement of the estate of those dependent upon the decedent, and such other... | |
 | 1921 - 956 pages
...real or personal, tangible or intangible, wherever situated." Section 203: "For the purpose of the tax the value of the net estate shall be determined (a)...against the estate, unpaid mortgages, losses incurred daring the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from... | |
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