 | 1927 - 1150 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..." * * * (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...and to distribution as a part of the estate. GROSS ESTATE— TRANSFERS BY DECEDENT IN HIS LIFETIME SEC. 302. The value of the gross estate of the decedent...— * * * (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | 1925 - 1114 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...• • "(c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | 1925 - 1066 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...• • "(c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...& Savings Bank, 257 US 602. Decree affirmed. CHAPTER III TRANSFERS INTER VIVOS Revenue Act of 1924. SEC. 302. The value of the gross estate of the decedent...— . . . (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...390121 375117 360689 346816 333477 320651 308319 GROSS ESTATE— TRANSFERS BY DECEDENT IN HIS LIFETIME SEC. 302. The value of the gross estate of the decedent...situated—* * » (c) To the extent of any Interest therein of which the decedent has at any time made a transfer, or with respect to which he bas at any time... | |
 | 1926 - 500 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.... . . ; "(c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | United States. Board of Tax Appeals - 1927 - 1530 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...*•**•* (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time... | |
 | 1927 - 1146 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 : * • * (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person,... | |
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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 of all property, real or personal, tangible or intangible, wherever situated . . . (c) to the extent of any interest therein of which the... 
