| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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