 Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in Section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether...  Reports of the U.S. Board of Tax Appeals - Page 182by United States. Board of Tax Appeals - 1928Full view - About this book
 | United States. Court of Claims - 1928 - 766 pages
...normal tax upon the "net income of every individual," and section 219 imposes the same rate of tax upon the income of estates, " including income received...decedent, including therein "the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated," and making certain... | |
 | United States. Court of Claims - 1927 - 902 pages
...in her husband's will ? The tax imposed by section 401 of the revenue act of 1918, 40 Stat. 1057, is upon " the transfer of the net estate of every decedent " dying after the passage of the act. Section 402 prescribes the method of ascertaining this net estate and requires the inclusion in the... | |
 | United States. Court of Claims - 1930 - 854 pages
...National Bank \. United States, 278 US 327. Section 401 of the revenue act of 1921 imposed a tax on " the transfer of the net estate of every decedent " dying after the passage of the act, and section 402 provided that in valuing the gross estate from which the net income is computed, there... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pages
...transfer such property at death. The language of section 810 of the Internal Revenue Code of 1939 which imposes a tax upon "the transfer of the net estate of every decedent", and case law support the Government's contention. The earliest cases on this problem were Plummer v.... | |
 | United States. Court of Claims - 1946 - 906 pages
...transfers of property by death. Section 301 (a) of the Revenue Act of 1926 (c. 27, 44 Stat. 9, 69) levies a tax "upon the transfer of the net estate of every decedent * * *." The Oklahoma tax, according to the opinion of the Supreme Court in Oklahoma Tax Commission... | |
 | United States. Department of Justice - 1922 - 710 pages
...201 of the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918.... | |
 | United States. Congress - 1924 - 1048 pages
...following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. whether a resident or nonresident of the United States : " One per cent of the amount by... | |
 | 1921 - 2116 pages
...District Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336V-;b), imposes a tax upon the transfer of the net estate...every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides: "That... | |
 | 1919 - 2026 pages
...percentages of the value of the net estate, to be determined as proTided in section 203, Is hereby Imposed upon the transfer of the net estate of every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.]... | |
 | 1926 - 1144 pages
...1919, § бЗЗвзДЬ) a tax "equal to the sum • • • of the net estate * * * is * * * imposed upon the transfer of the net estate of every decedent dying after the passage of this act," at fixed rates. By section 402 (Сотр. St. Ann. Supp. 1919, § 6336%c) the value of the... | |
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