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" ... the value of the gross estate certain specified deductions. The gross estate is to be valued as follows: "Sec. 202. That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Seite 58
von United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1943
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Cases Decided in the Court of Claims of the United States, Band 63

United States. Court of Claims - 1928 - 760 Seiten
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her...
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The Federal Reporter

1926 - 1144 Seiten
...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 Seiten
...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:...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...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 Seiten
...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:...interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate and the expenses...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 Seiten
...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....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...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 Seiten
...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...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...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 Seiten
...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;...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...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 Seiten
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 Seiten
...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...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 Seiten
...decedent shall be determined by including the value at the time of his death of all proi>erty, real ovt. Print. Off. time of his death which after his death is subject to the payment of the charges against his estate...
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