That the value of the gross estate of the 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 interest therein of the decedent... The Federal Reporter - Side 5481922Uten tilgangsbegrensning - Om denne boken
| United States. Court of Claims - 1928 - 760 sider
...corporations '* owned and held " by him as a nonresident. The applicable part of the statute is as follows : " SEC. 202. That the value of the gross estate of the...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... | |
| United States. Court of Claims - 1929 - 868 sider
...after the passage of this act, whether a resident or nonresident of the United States. * * * " SECTION 202. That the value of the gross estate of the decedent...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... | |
| United States. Court of Claims - 1925 - 828 sider
...revenue act of 1918, 40 Stat. 1057, 1097. This section and pertinent subdivisions read as follows: " That the value of the gross estate of the decedent...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... | |
| United States. Court of Claims - 1937 - 710 sider
...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 which after his death is subject to the payment of the charges against his estate and the... | |
| 1935 - 1166 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
| 1926 - 1144 sider
...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... | |
| Harris, Forbes & Co., New York - 1916 - 140 sider
...not exceed $5,000,000; and Ten per centum of the amount by which such net estate exceeds $5,000,000. Sec. 202. That the value of the gross estate of the...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... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 sider
...act of March 3, 1917, apply to estates of those who died on or after March 3, 1917. THE GROSS ESTATE. SEC. 202. That the value of the gross estate of the...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... | |
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