 ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate...  Reports of the U.S. Board of Tax Appeals - Page 618by United States. Board of Tax Appeals - 1931Full view - About this book
 | United States. Court of Claims - 1929 - 868 pages
...expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether...estate, succession, legacy, or inheritance taxes; * * *." Dower and curtesy in the State of Nebraska were abolished by statute. In lieu thereof the Nebraska... | |
 | United States. Court of Claims - 1927 - 902 pages
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered." Plaintiff contends that the Commissioner of Internal Revenue should have deducted from the gross estate... | |
 | 1919 - 2026 pages
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered." The plaintiffs claimed that in assessing the amount of the tax, in order to ascertain the value of... | |
 | 1920 - 2100 pages
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...within or without the United States, under which the rstate is being administered ; and " (2) An exemption of $50,000.00." The question presented is whether... | |
 | 1921 - 956 pages
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered; and (2) an exemption of $50,000." Section 207 provides that the executor shall pay the tar to the collector... | |
 | 1917 - 1258 pages
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered." Whether, in determining the amount of the net estate for the purpose of assessing the federal tax,... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...Deductions Allowed Residents dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered; and (2) An exemption of $50,000; Nan-residents (b) In the case of a nonresident, by deducting from... | |
 | New York (State) - 1917 - 688 pages
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered; and "(2) An exemption of $50,000." From the foregoing it is apparent that the Federal estate tax is... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 pages
...a, Subparagraph 1, of the above-mentioned Act, is the item "such outer charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered." Since it does not appear open to question that state inheritance taxes are a primary charge against... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...settlement of the esestate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered; and (b) An exemption of $50,000. In the case of a non-resident decedent, the net estate is determined... | |
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