| 1927 - 1150 էջ
...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..." * * * (c) 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 at any time... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...and to distribution as a part of the estate. GROSS ESTATE— TRANSFERS BY DECEDENT IN HIS LIFETIME SEC. 302. The value of the gross estate of the decedent...— * * * (c) 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 at any time... | |
| 1925 - 1114 էջ
...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...• • "(c) 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 at any time... | |
| 1925 - 1066 էջ
...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...• • "(c) 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 at any time... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...& Savings Bank, 257 US 602. Decree affirmed. CHAPTER III TRANSFERS INTER VIVOS Revenue Act of 1924. SEC. 302. The value of the gross estate of the decedent...— . . . (c) 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 at any time... | |
| United States. Internal Revenue Service - 1926 - 620 էջ
...390121 375117 360689 346816 333477 320651 308319 GROSS ESTATE— TRANSFERS BY DECEDENT IN HIS LIFETIME SEC. 302. The value of the gross estate of the decedent...situated—* * » (c) To the extent of any Interest therein of which the decedent has at any time made a transfer, or with respect to which he bas at any time... | |
| 1926 - 500 էջ
...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.... . . ; "(c) 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 at any time... | |
| United States. Board of Tax Appeals - 1927 - 1530 էջ
...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...*•**•* (c) 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 at any time... | |
| 1927 - 1146 էջ
...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 : * • * (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person,... | |
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