 Code provides that the value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time after June 22, 1936, made a transfer (except in case of a bona fide sale for an adequate...  Internal Revenue Cumulative Bulletin - Side 282av United States. Internal Revenue Service - 1978Uten tilgangsbegrensning - Om denne boken
 | United States. Court of Claims - 1928 - 760 sider
...shall include " all property " of the decedent at the time of death, wherever situated ; second, " to the extent of the interest" therein of the decedent at the time of death ; and third, said interest is such interest as after Opinion of the Court the decedent's death is "... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 sider
...ownership of the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of 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... | |
 | 1946 - 572 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | 1942 - 1302 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | 1995 - 2582 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | 1981 - 652 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | 1931 - 278 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | United States. Board of Tax Appeals - 1930 - 1554 sider
...that the value of the gross estate is to be determined by including the value at the time of death of all property to the extent of the interest therein of the decedent at the time of death which after his death is subject to the payment of the charges against his estate and the expenses... | |
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