 | United States, Walter Elbert Barton - 1950 - 1126 pages
...1944, see— Eighth Edition, p. 482, Ninth Edition, p. 956. See. 811. (a) Decedent* interest.—'!'" the extent of the interest therein of the decedent at the time of his death; Sec. 811 (a), IRC, supra, originated 1916 as Sec. 202 (a), RA of 1916. For any amendments... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...property. Under section 2033 of the Code the value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2036 (a) (1) of the Code provides that the value of the gross estate shall include... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...except real property situated outside of the United States — Sec. 811. (a) Decedents Interest.— To the extent of the interest therein of the decedent at the time of his death; Sec. 811. (b) Dower or curtesy Interests.— To the extent of any interest therein of the... | |
 | United States. Tax Court - 1959 - 1372 pages
...the gross estate shall include the value of all property, real or personal, tangible or intangible, "to the extent of the interest therein of the decedent at the time of his death." of which is properly ineludible in her gross estate. We point out that we are not dealing... | |
 | United States. Internal Revenue Service - 1963 - 1264 pages
...valne of the decedent's gross estate. The value of the gross estate includes the value of all property d into prior to the close of the taxpayer's his death. (For certain exceptions in the case of real property situated outside the United States,... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...Revenue Code of 1954 provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of death. Section 20.2033-1 (a) of the Estate Tax Regulations requires that the gross estate include all... | |
 | United States. Tax Court - 1950 - 1992 pages
...•itoated, except real property situated outside of the 0nlted States — (») DECEDENT'S INTEREST. — To the extent of the Interest therein of the decedent at the time of his death. 'SEC. 811. GROSS ESTATE. The value of the gross estate of the decedent shall be determined... | |
 | United States. Internal Revenue Service - 1978 - 630 pages
...Revenue Code of 1954 provides: The value of the gross estate shall include the value of all property If, on December 31, 1965, X is an organization described in section his death. Section 213(a)(l) of the Code provides for the allowance of an income tax deduction as follows:... | |
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That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
