 That the value of the gross estate of the 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 : "(a) To the extent of the interest therein of the decedent...  The Federal Reporter - 548 페이지1922전체보기 - 도서 정보
 | United States. Court of Claims - 1928 - 758 페이지
...corporations '* owned and held " by him as a nonresident. The applicable part of the statute is as follows : " SEC. 202. That the value of the gross estate of the...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... | |
 | United States. Court of Claims - 1929 - 868 페이지
...after the passage of this act, whether a resident or nonresident of the United States. * * * " SECTION 202. That the value of the gross estate of the decedent...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... | |
 | United States. Court of Claims - 1925 - 828 페이지
...revenue act of 1918, 40 Stat. 1057, 1097. This section and pertinent subdivisions read as follows: " That the value of the gross estate of the decedent...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... | |
 | United States. Court of Claims - 1937 - 710 페이지
...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...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... | |
 | 1926 - 1144 페이지
...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 페이지
...not exceed $5,000,000; and Ten per centum of the amount by which such net estate exceeds $5,000,000. Sec. 202. That the value of the gross estate of the...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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 페이지
...act of March 3, 1917, apply to estates of those who died on or after March 3, 1917. THE GROSS ESTATE. SEC. 202. That the value of the gross estate of the...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... | |
 | Joseph Warren - 1917 - 906 페이지
...not exceed $5,000,000; and Ten per centum of the amount by which such net estate exceeds $5,000,000. SEC. 202. That the value of the gross estate of the...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... | |
 | Savings Union Bank and Trust Company - 1917 - 88 페이지
...Appropriations for the Army and Navy, etc.", approved March 3, 1917.) Gross Estate, How Determined. Sec. 202. That the value of the gross estate of the...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... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 페이지
...the rates originally prescribed in the Act approved September eighth, nineteen hundred and sixteen. SEC, 202. That the value of the gross estate of the...extent of the 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... | |
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