 | United States. Court of Claims - 1927 - 902 페이지
...in her husband's will ? The tax imposed by section 401 of the revenue act of 1918, 40 Stat. 1057, is upon " the transfer of the net estate of every decedent " dying after the passage of the act. Section 402 prescribes the method of ascertaining this net estate and requires the inclusion... | |
 | United States. Court of Claims - 1930 - 854 페이지
...National Bank \. United States, 278 US 327. Section 401 of the revenue act of 1921 imposed a tax on " the transfer of the net estate of every decedent " dying after the passage of the act, and section 402 provided that in valuing the gross estate from which the net income is computed,... | |
 | United States. Department of Justice - 1922 - 710 페이지
...the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918.... | |
 | United States. Congress - 1924 - 1048 페이지
...following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. whether a resident or nonresident of the United States : " One per cent of the amount by which the... | |
 | United States - 1917 - 706 페이지
...the following percentages of its value is hereby sovoSM39<lfte777 imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of whicn is taxable under such section (the value of such net estate to be determined... | |
 | 1926 - 1142 페이지
...St. Ann. Supp. 1919, § бЗЗвзДЬ) a tax "equal to the sum • • • of the net estate * * * is * * * imposed upon the transfer of the net estate...every decedent dying after the passage of this act," at fixed rates. By section 402 (Сотр. St. Ann. Supp. 1919, § 6336%c) the value of the gross estate... | |
 | 1919 - 2026 페이지
...percentages of the value of the net estate, to be determined as proTided in section 203, Is hereby Imposed upon the transfer of the net estate of every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.] "Sec.... | |
 | 1921 - 2116 페이지
...Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336V-;b), imposes a tax upon the transfer of the net estate of every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides:... | |
 | 1921 - 268 페이지
...$2,817.69. Referring to the Act of Congress, we find Section 2 provides "that a tax * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act.,, etc. By the very terms of the Act, the tax is imposed upon the transfer only. The amount of the tax... | |
 | 1920 - 932 페이지
..."Title II, Estate Tax," "Title III, Estate Tax," and "Title IX, War Estate Tax." The tax thus entitled is "imposed upon the transfer of the net estate of...every decedent dying after the passage of this act." Section 201 (US Сотр. St. 1918, § 6336%b). Subsequent sections contain directions for the ascertainment... | |
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Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent... 
