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" That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... "
Reports of the U.S. Board of Tax Appeals - Page 109
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - 1928
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 53 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:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 366 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges...
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Congressional Serial Set

1919
...death of till property, real or personal, tangible or intangible, wherever situated — («) To tlie. extent of the interest therein, of the decedent at the time of his death irhich after his death is subject to the payment of the charges against his estate and the...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...decedent shall be determined by including the value at the time of his death of all property, real ed in subdivisions (a) and (b) without any exemption...If the Secretary of the Treasury is unable satisfa liis death which after his death is subject to the payment of the charges against his estate and the...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 255

United States. Supreme Court - 1921
...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:..." (a) To the extent of the interest therein of the d«cedent at the time of his death which after his death is subject to the payment of the charges against...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921
...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 — (a) To the extent of the interest therein (if the decedent at the time of his death which after his death is subject to the payment of the charges...
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The Pacific Reporter, Volume 218

1924
...6336%b et seq.), which imposed an inheritance tax upon the transfer of the net estate of a decedent "to the extent of the interest therein of the decedent at the time of his death, which after his deatli is subject to the payment of the charges against his estate and the expenses of its administration...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
...or territory. Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the...
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The Federal Reporter, Volume 275

Peyton Boyle - 1922
...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:...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the...
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