 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...specified or fixed by law, then to the extent of onehalf of the value thereof; (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession... | |
 | 1923 - 292 pages
...than they were in 1917, although they are the same on estates exceeding $1,500,000. Dower, courtesy, property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly... | |
 | Brookings Institution. Institute for Government Research - 1923 - 292 pages
...than they were in 1917, although they are the same on estates exceeding $1,500,000. Dower, courtesy, property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly... | |
 | National Tax Association - 1924 - 628 pages
...clause in the Revenue Act of 1921 providing that the gross valuation of an estate should include " property passing under a general power of appointment exercised by the decedent," and held that this language meant that the power must be unlimited, that is ; of such a character that... | |
 | 1924 - 1284 pages
...died before the passage of the Revenue Act of 1918 which levied an estate tax to the extent of " any property passing under a general power of appointment, exercised by the decedent." (40 STAT. AT L. 1097; 1919 US COMP. STAT. ANN. SUPP., ยง 6336^, (e).) B died after the passage of this... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...insurance or otherwise, and such amounts reasonably required and SEC. 402. (e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession... | |
 | New York (State) - 1925 - 1586 pages
...determined by dividing the value of the property by the number of joint tenants ; (f ) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...determined by dividing the value of the property by the number of joint tenants; (f) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession... | |
 | New York (State) - 1925 - 800 pages
...determined by dividing the value of the property by the number of joint tenants ; (f ) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...determined by dividing the value of the property by the number of joint tenants; (f ) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession... | |
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To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death... 
