 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...or territory. Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the... | |
 | 1922 - 1084 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...decedent 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 extent of the interest423 therein testacy of the deceased spouse with respect to his community interest, said usufruct... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...credit allowed by this subdivision shall not exceed 25 per centum of the tax imposed by this section. SBC. 302. The value of the gross estate of the decedent...extent of the interest therein of the decedent at die time of his death which after his death is subject to the payment of the charges against his estate... | |
 | 1926 - 1132 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | United States - 1928 - 268 pages
...credit therefor claimed within three years after the filing of the return required by section 304. SEC. 302. The value of the gross estate of the decedent...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 - 1928 - 1164 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...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. Supreme Court - 1928 - 872 pages
...decedent 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 extent of his interein therein subject to the payment of charges against the estate, expenses of administration,... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...conditions prescribed in the last paragraph of subsection (a) of this article. GROSS ESTATE—GENERAL SBC. 302. The value of the gross estate of the decedent...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. Internal Revenue Service - 1929 - 478 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of hia death which after his death is subject to the payment of the charges against his estate and the... | |
| |
That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
