 ... (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...  Comparison of the Revenue Acts of 1918 and 1921: With Index ... - 90 페이지저자: United States. Congress. House. Committee on Ways and Means - 1923 - 238 페이지전체보기 - 도서 정보
 | United States. Court of Claims - 1937 - 710 페이지
...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, curtesv, or by virtue of a statute creating an estate... | |
 | United States. Court of Claims - 1925 - 828 페이지
...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)...is subject to distribution as part of his estate; ***** "(c) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | United States. Court of Claims - 1929 - 868 페이지
...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)...payment of the charges against his estate and the exOpinion of the Court penses of its administration and is subject to distribution as part of his estate... | |
 | United States. Court of Claims - 1928 - 760 페이지
...should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated (a) to the...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 estate and... | |
 | United States. Department of the Treasury - 1922 - 1102 페이지
...effect that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be... | |
 | 1919 - 1082 페이지
...property, real or personal, tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in... | |
 | Harris, Forbes & Co., New York - 1916 - 140 페이지
...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...estate. (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust,... | |
 | Savings Union Bank and Trust Company - 1917 - 88 페이지
...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...estate; (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 페이지
...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...estate. ( b ) To the extent of any interest therein of which the decedent hac at any time made a transfer, or with respect to which he has created a trust,... | |
 | Joseph Warren - 1917 - 906 페이지
...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...is subject to distribution as part of his estate. created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after... | |
| |
