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" ... as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered... "
Reports of the Tax Court of the United States - Page 468
by United States. Tax Court - 1954
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Hearings on Internal-revenue Revision: Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1921 - 490 pages
...or from theft, when such losses are not compensated for by insurance or otherwise, and such amounts reasonably required and actually expended for the...the estate of those dependent upon the decedent as arc allowed by the laws of the jurisdiction, whether within or without the United States, under which...
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American law reports annotated, Volume 10

1921 - 1684 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within...
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The Northwestern Reporter, Volume 189

1922 - 1114 pages
...the estate of those dependent npon the decedent, and such other charges against the estnte, as ore allowed by the laws of the jurisdiction, whether within...States, under which the estate is being administered; and "(2) An exemption of $50.000. • '• *" Subdivision (1) of this section was amended by the act...
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Journal of Accountancy, Volume 33

1922 - 500 pages
...estate the gross estate less various deductions and "such other charges against the estate as were allowed by the laws of the jurisdiction, whether within...States, under which the estate is being administered. . . ." The supreme court affirmed the decision of Judge Mack, who said in his opinion : Estate taxes...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 256

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1922 - 840 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 256

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1922 - 830 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...
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American Federal Tax Reports, Volume 5

1927 - 1150 pages
...or from theft, when such losses are not compensated for by insurance or otherwise, and such amounts reasonably required and actually expended for the...laws of the jurisdiction, whether within or without thu United States, under which the estate is being administered, but not including any income taxes...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 pages
...casualties, or from theft, when such losses are not compensated by insurance or otherwise, and such amounts reasonably required and actually expended for the...dependent upon the decedent, as are allowed by the laws of Mississippi, but not including any income taxes upon income received after the death of the decedent,...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - 1925 - 800 pages
...or from theft, when such losses are not compensated for by insurance or otherwise, and such amounts reasonably required and actually expended for the...dependent upon the decedent, as are allowed by the law of this State, but not including income taxes upon income received after the death of the decedent,...
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Laws of the State of New York, Volumes 1-2

New York (State) - 1925 - 1586 pages
...or from theft, when such losses are not compensated for by insurance or otherwise, and such amounts reasonably required and actually expended for the...dependent upon the decedent, as are. allowed by the law of this state, but not including income taxes upon income received after the death of the decedent,...
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