Code of Federal Regulations

Administration allowed amended amount annuity applicable bonds calendar charitable citizen claimed completed computed consent considered construction contract contract or subcontract corporation cost created death taxes decedent decedent's decedent's death deduction deficiency Department deposit described determined distribution district donee donor effect election entire erty estate tax example excess executor exercise expenses extent facts Federal filed foreign fund gift gift tax gross estate held included income installments interest Internal Internal Revenue Code less limited marital means ment otherwise paid paragraph party passed payable payment percent period person portion possession power of appointment prescribed proceeds profit prop purchased reason received referred regulations relating remainder resident respect rules Secretary Service shares statement Statutory provisions subparagraph surviving spouse taxable taxpayer term termination thereof tion transfer trust United valuation vessel wife