 | Law reports, digests, etc - 1921 - 1056 pages
...the time of his death, of all property, real or personal, tangible or intangible, wherever situated, to the extent of the interest therein of the decedent...the charges against his estate and the expenses of administration, and is subject to distribution as a part of his estate, and to the extent of the interest... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...a trust, in contemplation420 of or intended to take effect in possesof the decedent at the time124 of his death which after his death is subject to the...administration and is subject to distribution as part of his estate.423 SEC. 202. (b) To the extent of any interest420 therein of which the decedent has at any... | |
 | Law reports, digests, etc - 1922 - 1084 pages
...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 interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated: (a) To...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...the United States imposes an inheritance tax upon the transfer of the net estate of every decedent "to the extent of the interest therein of the decedent...is subject to distribution as part of his estate." (Sections 201-203, 39 Stat. 777.) How is that interest to be determined? Manifestly, we think, by the... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...of all property, real or personal, tangible or intangible — Property Subject to Decedent's Debts (a) To the extent of the interest therein of the decedent...expenses of its administration, and is subject to disposition as a part of his estate; Dower — Curtesy — Homestead (by To the extent of any interest... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...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)...extent of the interest therein of the decedent at die time of his death which after his death is subject to the payment of the charges against his estate... | |
 | United States. Supreme Court - Law reports, digests, etc - 1928 - 872 pages
...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)...interest therein of the surviving spouse, existing at the time of the decedent's death as dower, courtesy, or by virtue of a statute creating an estate... | |
 | United States. Board of Tax Appeals - Taxation - 1928 - 1582 pages
...personal, tangible or Intangible, wherever situated— ; i > •:•< i. .! -,'ii „• .' •.» (a) To the extent of the interest therein .of the...his death which after his death is subject to the paymunt of the charges against his estate and the expenses of its administration and is .subject .to... | |
 | United States - Finance - 1928 - 268 pages
...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)...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
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... (a) 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 expenses of its administration and is subject to distribution as part of his... 
