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" 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 . . . (c) to the extent of any interest therein of which the... "
Cases Decided in the Court of Claims of the United States - Էջ 238
United States. Court of Claims - 1943
Ամբողջությամբ դիտվող - Այս գրքի մասին

Investigation of Bureau of Internal ..., Հատորներ 1-3,Հատորներ 8-10,Հատոր 35

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 1470 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

American Federal Tax Reports, Հատոր 5

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...
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
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases on Federal Taxation, Հատոր 1

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Treasury Decisions Under Internal Revenue Laws of the United States, Հատոր 27

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Journal of Accountancy, Հատոր 41

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 3

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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