| United States. Internal Revenue Service - 1974 - 624 pages
...2033 of the Code 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 his death. Section 2041 requires that the value of all property with respect to which the decedent... | |
| United States. Internal Revenue Service - 1978 - 636 pages
...2033 of the Code 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 of the regulations provides that the gross estate of a decedent who was a... | |
| United States. Internal Revenue Service - 1977
...Revenue Code of 1954 provides that "The value of the gross estate shall include the value of all property b ؓ his death." Section 20.2033-1 (a) of the Estate Tax Regulations provides: In general. The gross estate... | |
| United States. Internal Revenue Service - 1979 - 644 pages
...2033 of the Code 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 the decedent's death. Section 2031 (a) of the Code provides that the value of the decedent's gross... | |
| United States. Internal Revenue Service - 1976 - 624 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 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the... | |
| United States. Internal Revenue Service - 1975 - 804 pages
...2033 of the Code provides that the value of the gross estate shall include the value of all property to fees received in any period in which such service is not covered his death. Section 2041 requires that the value of all property with respect to which the decedent... | |
| United States. Internal Revenue Service - 1976 - 720 pages
...Section 2033 of the Code provides at the value of the gross estate shall iclude the value of all property to the extent of the interest therein of the decedent at the time of death. Section 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the... | |
| United States. Tax Court - 1979 - 1248 pages
...THE DECEDENT HAD AN INTEREST. 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 his death. 'Sec. 2035 was subsequently amended by TRA 1976. 7SEC. 2035(a). GENERAL RULE.— The value... | |
| United States. Tax Court - 1991 - 968 pages
...2033 provides in broad terms that 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. In Estate of Watson v. Commissioner, 94 TC 262, 275 (1990), we concluded that the value... | |
| United States. Court of Claims, Audrey Bernhardt - 1983 - 1168 pages
...defines the "value of the gross estate" for estate tax purposes to "include the value of all property to the extent of the interest therein of the decedent at the time of his death." Section 2053(a) provides that the "value of the taxable estate shall be determined" by... | |
| |