 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, except real property situated outside of the United States...  Reports of the Tax Court of the United States - Էջ 318United States. Tax Court - 1950Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 էջ
...the Court the meaning of section 811 (c) of the Code which provides in pertinent part as follows : 811. Gross estate The value of the gross estate of...real property situated outside of the United States — ***** (c) Transfers in contemplation of, or taking effect at death. To the extent of any interest... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 էջ
...and 811(1) of the Internal Revenue Code of 1939, as amended.1 Section 811(c)(l)(A) provides: Section 811. Gross Estate. The value of the gross estate of...except real property situated outside of the United State*— (c) Transfers in contemplation of, or taking effect at, death. (1) General rule. To the extent... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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, except real property situated outside the United States". NOTE. — The amendment to section 302 of the Revenue Act of 1926 made by this... | |
 | United States - 1939 - 780 էջ
...not exceed $10,000,000; 20 per centum of the amount by which the net estate exceeds $10,000,000. SEG 811. GROSS ESTATE. The value of the gross estate of...real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...not exceed $10,000,000; 20 per centum of the amount by which the net estate exceeds $10,000,000. SEC 811. GROSS ESTATE. The value of the gross estate of...real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time... | |
 | 1939 - 1030 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, except real property situated outside the United States — • * * (e) To the extent of the interest therein held as joint tenants by the... | |
 | United States - 1953 - 1744 էջ
...Stat. 1002. CROSS REFERENCES Additional estate tax, rate of tax, see section 935 oí this title. § artnership— "(1) if a taxable year of the partnership beginning in 1950 — (a) Decedent's interest. To the extent of the interest therein of the decedent at the time of his... | |
 | Philippines - 1945 - 1064 էջ
...each share shall be subject to the scale of taxation which corresponds to the person taking. SEC. 88. Gross estate. — The value of the gross estate of...wherever situated, except real property situated outside the Philippines — (a) Decedent's interest. — To the extent of the interest therein of the decedent... | |
 | 1959 - 1126 էջ
...including to the extent provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated,...real property situated outside of the United States. (b) Valuation of unlisted stock and securities. In the case of stock and securities of a corporation... | |
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