 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pages
...upon section 812 of the Internal Revenue Code of 1939, which says, so far as is here pertinent : SEC. 812. NET ESTATE. For the purpose of the tax the value...determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate — ***** (d) Transfers for Public, Charitable,... | |
 | United States. Court of Claims - 1926 - 1122 pages
...act. Section 402 prescribes the method for 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... | |
 | 1928 - 1130 pages
...(a) (2) of the Revenue Act of 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 — "(a) In the case of a resident, by deducting from the value of the gross estate — • ••••••... | |
 | 1919 - 2026 pages
...by which said net estate 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 — "(a) In the case of a resident, by deducting from the value of the gross estate — "(1) Such amounts... | |
 | 1920 - 932 pages
...6336y2d. The latter 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 — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | 1921 - 956 pages
...hie death of all property, 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) in the case of a resident, by deducting from the value of the gross estate (1) such amounts for... | |
 | 1917 - 1258 pages
...provides for the manner in which the value of the gross estate shall be determined ; section 203, that the value of the net estate shall be determined in the case of a resident by deducting from the value of the gross estate "(1) [Certain allowances, as hereinafter particularly... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...of the transfer or the creation of the trust, or at the time of the decedent's death. Sec. 203. 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 of the gross estate — (1) Such amounts... | |
 | Joseph Warren - 1917 - 906 pages
...of the transfer or the creation of the trust, or at the time of the decedent's death. SEC. 203. 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 of the gross estate — (1) Such amounts... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...creation of the trust, or at the time of the decedent's death. Net Estate, How Determined. Sec. 203. 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 of the gross estate — (1) Such amounts... | |
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For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate — "(d) Transfers for public, charitable, and religious uses. 
