 | 1921 - 1056 pages
...District Judge. Section 201, of the Act of September 8, 1916 (39 Stat. 777 [Comp. St. § 6336 V2b]), 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 (Comp. St. §• 6336Voc) provides... | |
 | 1925 - 1066 pages
...deeds aforementioned? In the Revenue Act of 1918 (40 Stat. 1096) Congress imposed a graduated estate tax upon the transfer of the net estate of every decedent dying after the passage of the act. The tax was to be measured by the value of the net estate, which was to be determined by deducting... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...percentage of the value of the net estate, to be determined as provided In section 203, is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act." » » • with percentages rising from 1 per cent of the amount of the net estate not in... | |
 | 1922 - 1084 pages
...percentages of the value of the net estate, to he determined as provided in section 203, 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 and one-half per centum of the... | |
 | 1925 - 1114 pages
...deeds aforementioned Î In the Revenue Act of 1918 (40 S tat. 1096) Congress imposed a graduated estate tax upon the transfer of the net estate of every decedent dying after thé passage of the act. The tax was to be measured by the value of the net estate, which was to be... | |
 | New York (State) - 1925 - 1586 pages
...the sum of the following percentages of the value of the net estate so determined is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this article who- at the time of his death was a resident of the state of New York : 1.... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...INCOME AND ESTATE TAX LAWS Act of 1924. Act of 1921. provided in section 303 )413 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...Xew York Court of Appeals held that he could not be reimbursed, saying: "The tax under the statute is a tax upon the transfer of the net estate of every decedent. The value of the net estate by which the tax is measured not only includes the value of the property... | |
 | Irvin Stewart - 1926 - 340 pages
...consul at Portland, Oregon. In view of section 401 of the Revenue Act of 1918, providing for a tax on 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 ", the Solicitor of Internal Revenue... | |
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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... 
