...RATE OF TAX. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed upon the transfer of the net estate of every decedent dying after the date of the enactment of this title, -whether a citizen or resident of the United States or a nonresident...

...taxing statute makes plain this distinction, because section 210 of the Revenue Act 0/1918, 40 Slot. 1062, imposes a normal tax upon the 'net income of...making certain authorized deductions. The tax thus im- ' posed upon the transfer of the estate is upon the interest which ceases by reason of the death...

...The Revenue Act of 1926, in lieu of the tax imposed by Title III of the Revenue Act of 1924, Imposes, upon the transfer of the net estate of every decedent dying after the passage of the law on February 26, an estate tax at graduated rates ranging from 1 per cent on the Irst $50,000 of...

...6336 1/2B (Act of September 8, 1916, c, 463, | 201) provides: "A tax • • • ig 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." Section 6336 1/2H provides: "The...

...of the indicated proportion becomes part of the gross estate. Section 301 Revenue Act 1926, supra, imposes a tax upon the transfer of the net estate of every decedent, etc. And § 302 provides — "The value of the gross estate of the decedent shall be determined by...

...of the indicated proportion becomes part of the gross estate. Section 301 Revenue Act 1926, supra, imposes a tax upon the transfer of the net estate of every decedent, etc. And § 302 provides — "The value of the gross estate of the decedent shall be determined by...

...of the indicated proportion becomes part of the gross estate. Section 301 Revenue Act 1926, supra, imposes a tax upon the transfer of the net estate of every decedent, etc. And § 302 provides— "The value of the gross estate of the decedent shall be determined by including...

...RATE OF TAX. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed upon the transfer of the net estate of every decedent dying after 9 PM, June 22, 1936, whether a citizen or resident of the United States or a nonresident not a citizen...

...percentages of the value of the net estate (determined as provided in section 303) is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this act, whether a resident or nonresident of the United States ; 1 per centum of the...

...of the net estate to be determined as provided in section two hundred and three, 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:" (Here follows the scale of percentage...