 | United States - 1923 - 1008 pages
...made or created prior to the enactment of this act, are not comprehended by the provisions imposing a tax upon the transfer of the net estate of every decedent dying after the passage of that act, to the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...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 a resident or nonresident of the United States: 1 per centum of the amount of the... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...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 a resident or non-resident of the United States: 1 per centum of the amount of the... | |
 | 1923 - 292 pages
...stock dividends), and materially changes certain administrative features. The rates of tax imposed upon the transfer of the net estate of every decedent dying after February 25, 1919, are somewhat less upon small estates, under the Revenue Act of 1918, than they were... | |
 | Brookings Institution. Institute for Government Research - 1923 - 292 pages
...stock dividends), and materially changes certain administrative features. The rates of tax imposed upon the transfer of the net estate of every decedent dying after February 25, 1919, are somewhat less upon small estates, under the Revenue Act of 1918, than they were... | |
 | 1927 - 1150 pages
...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. • • • "Sec. 402. That the value of the gross estate of the decedent shall be determined... | |
 | Mississippi - 1924 - 828 pages
...tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act, whether a resident or a non-resident of the state of Mississippi : One per centum of the... | |
 | 1924 - 1208 pages
...statute provides that a tax graduated by percentage upon the value of the net estate shall be "Imposed upon the transfer of the net estate of every decedent dying after the passage of this act." Section 402 provides for the ascertainment of the value of the gross estate, and declares,... | |
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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... 
