...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 cent of the amount...

...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....

...September 8,1916, as amended. The District Court held that while, under section 201, the tax was imposed upon the "transfer" of the net estate of" every decedent dying after the passage of the act, that language pertained to estates thereafter created, and not to then-existing vested property. This...

...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 ; i per centum of the...

...Estate tax. (a) A tax in addition to the inheritance tax imposed by this schedule is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this act whether a resident or non-resident of the State. /This tax shall be equal to...

...separate conveyance. Judge Lehman in his opinion pointed out that the tax under the federal statute is a "tax upon the transfer of the net estate of every decedent" ; that the liability for its payment is imposed upon the executor and is to be paid by him "out of...

...normal tax upon the " net income of every individual," and Section 219 imposes the same rate of tux upon the Income of estates, " including income received...situated, " and making certain authorized deductions. • * • An interest thus ceases and the estate interest begins at the time of the death. When. therefore,...

...$33,529.86, the amount claimed as a deduction. OPINION. MILLIKEN : Section 401 of the Revenue Act of 1918, imposes a tax " upon the transfer of the net estate...every decedent," dying after the passage of the Act. Section 402 sets forth what is included in the gross estate. Section 403 provides the method of ascertaining...

...prosecuted. The "War Revenue Act of 1918, e. 18, in section 401 (Сотр. St. § 6336%b), imposed a tax "upon the transfer of the net estate of every decedent dying after the passage of this act," and further provided : "Sec. 402. That the value of the gross estate of the decedent shall...

...prosecuted. The War Revenue Act of 1918, c. 18, in section 401 (Сотр. St § 63363ДЬ), imposed a tax "upon the transfer of the net estate of every decedent dying after the passage of this act," and further provided : "See. 402. That the value of the gross estate of the decedent shall...