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. Internal Revenue Service - 1968 - 938 sider
...under section 2035, which provides : TRANSACTION IN CONTEMPLATION OF DEATH. — (a) GENERAL RULE. — 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 made a transfer (except in case of a bona... | |
| 1974 - 166 sider
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| 1955 - 542 sider
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| 1950 - 1668 sider
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| United States. Internal Revenue Service - 1956 - 1348 sider
...but taxes upon income received after death are not deductible. 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 and encompasses any valid claims against others, but in the circumstances of the present... | |
| 1970 - 600 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
| 1973 - 612 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
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