 For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate — "(d) Transfers for public, charitable, and religious uses.  Revenue Act of 1942. Hearings ... on H.R. 7378 - Էջ 343United States. U.S. Congress. Senate. Committee on finance - 1942Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 էջ
...upon section 812 of the Internal Revenue Code of 1939, which says, so far as is here pertinent : SEC. 812. NET ESTATE. For the purpose of the tax the value...determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate — ***** (d) Transfers for Public, Charitable,... | |
 | United States. Court of Claims - 1926 - 1122 էջ
...act. Section 402 prescribes the method for determining the gross estate. Section 403 provides that for the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate the amounts of certain expenses and other items stated... | |
 | 1928 - 1130 էջ
...(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 estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate — • ••••••... | |
 | 1919 - 2026 էջ
...by which said net estate exceeds $50,000.] "Sec. 203. Net Value of the Estate, How Determitied. — 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 — "(1) Such amounts... | |
 | 1920 - 932 էջ
...6336y2d. The latter section, in substance, Is as follows: "Net Value of Estate, How Determined.— 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 — (1) Such amounts... | |
 | 1921 - 956 էջ
...hie death of all property, real or personal, tangible or intangible, wherever situated." Section 203: "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 (1) such amounts for... | |
 | 1917 - 1258 էջ
...provides for the manner in which the value of the 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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 էջ
...of the transfer or the creation of the trust, or at the time of the decedent's death. Sec. 203. 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 — (1) Such amounts... | |
 | Joseph Warren - 1917 - 906 էջ
...of the transfer or the creation of the trust, or at the time of the decedent's death. SEC. 203. 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 — (1) Such amounts... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...decedent, are a portion of this gross estate within the United States. THE NET ESTATE. SBC. 203. 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 — (1) Such amounts... | |
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