 | United States. Court of Claims - 1928 - 766 էջ
...after the passage of this act. whether a resident or nonresident of the United States." " SEC. 403. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — ***** "(3) The amount of all bequests, legacies, devises, or gifts, to or for the... | |
 | American Museum of Natural History - 1918 - 560 էջ
...final result is most gratifying. The Revenue Bill, adopted by the Senate and House, reads: Sec. 403. That for the purpose of the tax the value of the net...deducting from the value of the gross estate — (1) *** (2) *** (3) The amount of all bequests, legacies, devises, or gifts, to or for the use of the United... | |
 | 1928 - 1130 էջ
...403 (a) (2) of the Revenue Act of 1918 (Сотр. St. § 6336 %d), which read as follows: "Sec. 403. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — • •••••• "(2) An amount equal to the value at the time of the decedent's... | |
 | 1917 - 1258 էջ
...gross estate shall be determined ; section 203, that the value of the net estate shall be determined in the case of a resident by deducting from the value of the gross estate "(1) [Certain allowances, as hereinafter particularly stated] ; (2) an exemption of $50,000." Section 207... | |
 | United States. Congress. House. Committee on Ways and Means - 1918 - 622 էջ
...day of March, 1901." 1918, in the Senate, proposes to nuike such exemption in the following language "That for the purpose of the tax the value of the net estate shall be determined («) in the case of a resident by deducting from the value of the gross estate * * * all bequests,... | |
 | 1919 - 460 էջ
...beneficiaries as insurance under policies taken out by the decedent upon his oirn life. Sec. JfOS. That for the purpose of the tax the value of the net...(a) In the case of a resident, by deducting from the vnlite of the gross estate — (J) Such amounts for funeral expenses, administration expenses, claims... | |
 | National City Company, United States - 1919 - 104 էջ
...beneficiaries as insurance under policies taken out by the decedent upon his own life. 298. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — 299. (a) In the case of a resident, by deducting from the value of the gross estate — 300. (1)... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 էջ
...does not exceed $5,000,000; and Section 201. Sec case under section 203 below. THE NET ESTATE. SEC. 203. That for the purpose of the tax the value of the net wrfate shall be determined— (a) In the case of a resident, by deducting from the value of the gross... | |
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That for the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate... 
