 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. Sec. 403. That for the purpose of the tax the value...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | Mississippi - 1924 - 828 pages
...exemption of ten thousand dollars. Deductions in the case of a non-resident. Sec. 8. That for the purposes of the tax the value of the net estate shall be determined — (a) In the case of a non-resident of the state of Mississippi, by deducting from the value of that part of his gross estate... | |
 | United States. Supreme Court - 1924 - 732 pages
...passage of this Act." Then follow the percentages graduated according to value. Section 403 provides that for the purpose of the tax the value of the net estate shall be determined in the case of a resident of the United States by deducting (1) funeral and administration expenses,... | |
 | 1927 - 1150 pages
...the net estate" of the decedent. Section 401; 40 Stat. 1096 (Comp. St Ann. Supp. 1919, § 6336%b). "For the purpose of the tax the value of the net estate shall be determined" by deducting certain allowances from the gross estate. Section 403 (section 6336%d). By section 402... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...202 gives the mode cf determining the value of the gross estate. Then by section 203 it Is enacted "That for the purpose of the tax the value of the...of a resident, by deducting from the value of the -•"— estate — (1) such amounts for funeral expenses, administration expenses, claims against... | |
 | 1922 - 1084 pages
...other person and never to have belonged to the decedent. • • • " Comp. St. § KWC>y,c. "Sec. 203. That for the purpose of the tax the value of the net...case of a resident, by deducting from the value of tie gross estate — (275 P.) of the estate arising from fires, storms, shipwreck or other casualty,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...created, arising existing, exercised, or relinquished before or after the enactment of this Act. SEC. 303. For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | United States. Supreme Court - 1925 - 1420 pages
...passage of this act." Then follow the percentages, graduated according to value. Section 403 provides that, for the purpose of the tax, the value of the net estate shall be determined in the case of a resident of the United States by deducting (1) funeral and administration expenses,... | |
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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... 
