...aforementioned Î In the Revenue Act of 1918 (40 S tat. 1096) Congress imposed a graduated estate tax upon the transfer of the net estate of every decedent dying after thé passage of the act. The tax was to be measured by the value of the net estate, which was to be...

...consul at Portland, Oregon. In view of section 401 of the Revenue Act of 1918, providing for a tax on the " transfer of the net estate of every decedent...whether a resident or non-resident of the United States ", the Solicitor of Internal Revenue had ruled that the property of decedents who were in the diplomatic...

...dollars, a tax equal to the sum of the following percentages of the value of the net estate so determined is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this article who at the time of his death was a resident of the state of New York: 1....

...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." The tax is not levied on the net estate thus transferred. It is apparent that it is the transfer which...

...TAX LAW SECTION I Estates Taxable Paragraph I. Tax on Transfer of Estates — A tox shall be and if hereby imposed upon the transfer of the net estate of every decedent, whether in trust or otherwise, under the conditions and subject to the exemptions and limitations hereinafter...

...income of his estate while in their hands. The testator died December 15, 1917. The revenue act of 1916* "imposed upon the transfer of the net estate of every decedent" dying thereafter a tax which it called an "estate tax." The act fixed the amount of the tax at a named percentage...

...immaterial which statute is involved; the result is the same. The tax imposed by both of these acts is upon "the transfer of the net estate of every decedent dying after the passage of this act." The net estate is determined by section 403 of the act (Сотр. St. § 6336%d), which provides, among...

...of the following percentages of the value of the net estate (determined as provided in Section 303) is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this act, whether a resident or nonresident of the United States ; i per centum of the...

...16 per cent SEC. 6 Estate tax. (a) A tax in addition to the inheritance tax imposed by this schedule is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this act whether a resident or non-resident of the State. /This tax shall be equal to...

...of September 8,1916, as amended. The District Court held that while, under section 201, the tax was imposed upon the "transfer" of the net estate of" every decedent dying after the passage of the act, that language pertained to estates thereafter created, and not to then-existing vested property....