 | United States. Court of Claims - 1937 - 710 էջ
...intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...estate; (b) To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesv, or by virtue... | |
 | United States. Court of Claims - 1925 - 828 էջ
...intangible, wherever situated- — "(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...is subject to distribution as part of his estate; ***** "(c) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | United States. Court of Claims - 1928 - 760 էջ
...time of death ; and third, said interest is such interest as after Opinion of the Court the decedent's death is " subject to the payment of the charges against...is subject to distribution as part of his estate." The decision of the Supreme Court in the Field case, it is urged, requires that in order to subject... | |
 | United States. Court of Claims - 1929 - 868 էջ
...intangible, wherever situated — "(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...payment of the charges against his estate and the exOpinion of the Court penses of its administration and is subject to distribution as part of his estate... | |
 | United States. Department of the Treasury - 1922 - 1102 էջ
...effect that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be... | |
 | 1919 - 1082 էջ
...tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his death is subject to...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in... | |
 | Harris, Forbes & Co., New York - 1916 - 140 էջ
...intangible, wherever situated: (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...estate. (b) 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 created a trust,... | |
 | Savings Union Bank and Trust Company - 1917 - 88 էջ
...intangible, wherever situated; (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...estate; (b) 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 created a trust,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...intangible, wherever situated. (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...estate. ( b ) To the extent of any interest therein of which the decedent hac at any time made a transfer, or with respect to which he has created a trust,... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 էջ
...estate is the value of the property "to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to...is subject to distribution as part of his estate." In apparent contradiction of these express words of the law, the regulations require the full value... | |
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... (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his... 
