 | New York (State) - 1917 - 688 pages
...states the property or interests which shall be included in the gross estate. Section 203 provides " that for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | American Museum of Natural History - 1918 - 556 pages
...Washington. The final result is most gratifying. The Revenue Bill, adopted by the Senate and House, reads : Sec. 403. That for the purpose of the tax the value...of a resident, by deducting from the value of the gross estate — (1) *** (2) *** (3) The amount of all bequests, legacies, devises, or gifts, to or... | |
 | United States. Congress. House. Committee on Ways and Means - 1918 - 622 pages
...day of March, 1901." 1918, in the Senate, proposes to nuike such exemption in the following language "That for the purpose of the tax the value of the net estate shall be determined («) in the case of a resident by deducting from the value of the gross estate * * * all bequests,... | |
 | 1919 - 460 pages
...beneficiaries as insurance under policies taken out by the decedent upon his oirn life. Sec. JfOS. That for the purpose of the tax the value of the net...(a) In the case of a resident, by deducting from the vnlite of the gross estate — (J) Such amounts for funeral expenses, administration expenses, claims... | |
 | National City Company, United States - 1919 - 104 pages
...all other beneficiaries as insurance under policies taken out by the decedent upon his own life. 298. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — 299. (a) In the case of a resident, by deducting from the value of the gross estate — 300. (1)... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...not exceed $5,000,000; and Section 201. Sec case under section 203 below. THE NET ESTATE. SEC. 203. That for the purpose of the tax the value of the net wrfate shall be determined— (a) In the case of a resident, by deducting from the value of the gross... | |
 | United States. Department of Justice - 1920 - 740 pages
...expenses of its administration and is subject to distribution as part of his estate * * *. " Sec. 203. That for the purpose of the tax the value of the net..."(a) In the case of a resident, by deducting from the valve of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims... | |
 | Irving National Bank, New York - 1920 - 150 pages
...or the creation of the trust, or at the time of the decedent's death. Net estate — how determined. The value of the net estate shall be determined —...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
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That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate... 
