...Rate of tax. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed ted States shall be taxable without regard to the provisions of subse date of the enactment of this title, whether a citizen or resident of the United States or a nonresident...

...equally in both spouses. Section 201 of the revenue act of 1916 and section 401 of that of 1918 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...

...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...

...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 fltatos or a nonresident...

...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...

...is: Sec. 935. (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...

...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,...

...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...

...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...

...RUDKIN, District Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336y2b), 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 63361/2c) provides: "That...