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" Sec. 202. That 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: "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 496
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1930
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Omnibus Revenue Act of 1916 ...

Savings Union Bank and Trust Company - 1916 - 104 pages
...per centum of the amount by which such net estate exceeds $5,000,000. Gross Estate, How Determined. Sec. 202. That the value of the gross estate of the...personal, tangible or intangible, wherever situated: • (a) To the extent of the interest therein of the decedent at the time of his death which after...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...the executor. 291. Sec. 402. That the value of the gross estate of the decedent Gross estate inshall be determined by including the value at the time of his death eludes value of all of all property, real or personal, tangible or intangible, wherever property, situated—...
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Official Opinions of the Attorneys General of the United States ..., Volume 31

United States. Department of Justice - 1920 - 740 pages
...upon the transfer of the net estate of every decedent dying after the passage of this act * * *. " Sec. 202. That the value of the gross estate of the...personal, tangible or intangible, wherever situated. "(a) To the extent of the interest therein of the decedent at the time of his death which after his...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...within this art. (Northern Trust Co. v. Lederer, 257 Fed., 812.) Determination of value of gross estate. SEc. 202. That the value of the gross estate of the decedent shall be determined by including tile value at the time of his death of all property, real or personal, tangible or intangible, wherever...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 152 pages
...refunded to the Executor. Gross estate—how determined. The value of the gross estate of the decedent is determined by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever situated— (a) To the extent of the interest therein...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...gross estate, any such tax collected upon such transfer shall be refunded to the executor. SEC. 402. That the value of the gross estate of the decedent...personal, tangible or intangible, wherever situated— (a) To the extent of the interest therein of the decedent at the time of his death which after his...
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Pamphlets, Volumes 45-46

Irving National Bank, New York - 1921 - 140 pages
...refunded to the Executor. Gross estate—how determined. The value of the gross estate of the decedent is determined by including the value at the time of his death of all •property, real and personal, tangible or intangible, wherever situated— $ I tO 50,000 to 150,000 to 250,000 to 450,000...
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Official Opinions of the Attorneys General of the United States ..., Volume 32

United States. Department of Justice - 1922 - 708 pages
...are: "Kevenue Act of 1918. " SEC. 402. That the value of the gross estate of the decedent shall he determined by including the value at the time of his...personal, tangible or intangible, wherever situated— "(a) To the extent of the interest therein of the decedent at the time of his death which after his...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 pages
...in the text, see 1918 Supp. 270; 1919 Supp. 90. SEC. 402. [Value of gross estate — determination.] That the value of the gross estate of the decedent shall be determined by including the value at the lime of his death of all property, real or personal, tangible or intangible, wherever situated —...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...and any tax collected upon such transfer shall be refunded to the estate of such decedent. Sec. 402. That the value of the gross estate of the decedent...personal, tangible or intangible, wherever situated— (a) To the extent of the interest therein of the decedent at the time of his death which after his...
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