 | United States - 1928 - 1164 pages
...shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — (a)...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States. Board of Tax Appeals - 1928 - 1560 pages
...was urped by learned counsel In the other cases, and was fully met in the opinions above referred te. against his estate and the expenses of its administration...is subject to distribution as part of his estate." (Section 402, Revenue Act of 1921.) It also follows from these decisions that, as the wife takes her... | |
 | United States. Board of Tax Appeals - 1929 - 1604 pages
...shall be determined by including the value at the lime of his death of all property, real or personal, tangible or intangible, wherever situated — (a)...is subject to distribution as part of his estate. We must determine the interest in the realty which Annie Montedonico held at her death, and it becomes... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
...tangible or intangible, wherever situated— (a) To the extent of the Interest therein of the deceilent at the time of his death which after his death is...administration and is subject to distribution as part of bis estate; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States. Internal Revenue Service - 1929 - 478 pages
...wherever situated — (a) To the extent of the interest therein of the decedent at the time of hia death which after his death is subject to the payment...is subject to distribution as part of his estate; , . * * * * , * * * (c) To the extent of any interest therein of which the decedent has at any time... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated— (a) To...the interest therein of the decedent at the time of his death. ART. 10. Character of interests included.—It is designed by the foregoing provision of... | |
 | United States. Board of Tax Appeals - 1929 - 1592 pages
...time of his death of all property, real or personal, tangible or Intangible, wherever situated — his estate and the expenses of its administration...is subject to distribution as part of his estate; The estate tax regulations prescribed by the Commissioner, with the approval of the Secretary, have... | |
 | United States. Board of Tax Appeals - 1930 - 1554 pages
...including the value at the time of his death of all property, rail or personal, tangible or intnngible, wherever situated — (a) To the extent of the interest...charges against his estate and the expenses of its admiulstration and Is subject to distribution as part of his estate; **•*»•• (e) To the extent... | |
 | United States. Supreme Court - 1931 - 1000 pages
...seem to us to be doubtful. The value of the interest of the decedent is not to be included unless it " is subject to the payment of the charges against his estate and the expenses of its administration " — not one or the other, but both. We find nothing in the context or in other provisions of the... | |
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... (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his... 
