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" ... the value of such property in determining the value of the gift, or the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate... "
Revenue Revision of 1942: Hearings Before the Committee on Ways and Means ... - Էջ 285
United States. Congress. House. Committee on Ways and Means - 1942
Ամբողջությամբ դիտվող - Այս գրքի մասին

Statutes of the United States of America

United States - 1921 - 642 էջ
...property hi determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraphs (1) or (3) of subdivision (a) of this ( section. This deduction shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 էջ
...property in determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...property in determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Decisions of the Comptroller General of the United States, Հատոր 2

United States. General Accounting Office - 1923 - 904 էջ
...in the case of a resident there shall be deducted from the value of the gross estate — extent that the value of such property Is included In the decedent's gross estate and not deducted under paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...property in determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 468 էջ
...property in determining the value of the gross estate of the prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraph (1) or (3) of subdivision (a) of this section;" (16) Section 313,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...determining the value of the gift or the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraph (1) or (3) of this subdivision; (3) The amount of all bequests, legacies,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...property in determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...determining the value of the gift or the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraph (1) or (3) of this subdivision; (3) The amount of all bequests, legacies,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 էջ
...determining the value of the gift or the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate and not deducted under paragraph (1) or paragraph (3) of this subdivision; (3) The amount of all bequests,...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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