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" 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... "
Reports of the U.S. Board of Tax Appeals - Page 618
by United States. Board of Tax Appeals - 1931
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...governed by the provisions of section 203 (a) (1) of the revenue act of 1916, 39 Stat. 778, which reads as follows: " That for the purpose of the tax the...expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other...
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Cases Decided in the Court of Claims of the United States, Volume 64

United States. Court of Claims - 1928 - 766 pages
...after the passage of this act. whether a resident or nonresident of the United States." " SEC. 403. That for the purpose of the tax the value of the net...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...
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

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...expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other...
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The ... Annual Report of the American Museum of Natural History, Volumes 49-50

American Museum of Natural History - 1918 - 560 pages
...final result is most gratifying. The Revenue Bill, adopted by the Senate and House, reads: Sec. 403. That for the purpose of the tax the value of the net...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...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 257-258

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...expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck or other...
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The Federal Reporter

1928 - 1130 pages
...403 (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...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...
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The Northeastern Reporter, Volume 124

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...expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate * * * support during the settlement of the estate...
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Atlantic Reporter, Volume 113

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...expenses, claims against the estate, unpaid mortgages, losses incurred daring the settlement of the estate arising from fires, storms, shipwreck, or other...
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The New York Supplement, Volume 166

1917 - 1258 pages
...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 stated] ; (2) an exemption of $50,000." Section 207...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...time 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...expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate, arising from fires, storms, shipwreck, or other...
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