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" If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein, and upon notice... "
The Federal Estate Tax Law and Regulations (United States Inheritance Tax ... - Էջ 13
United States, Guaranty Trust Company of New York - 1917 - 53 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

1926 - 1142 էջ
...data as may be necessary to establish the correct tax." In this connection it is also provided that "if the executor is unable to make a complete return...make a return as to such part of the gross estate." It also provides that the Commissioner shall assess the tax. By section 405 (Сотр. St. Ann. Supp....
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 էջ
...gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of elvery nonresident any part of whose gross estate is situated...to such part of the gross estate. The Commissioner shall make all assessments of the tax under the authority of existing administrative special and general...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Congressional Serial Set

1919 - 460 էջ
...the decedent, he shall include in his return n description of such part and the name of every pei-son holding a legal or beneficial interest therein, and...to such part of the gross estate. The commissioner shall make all assessments of the tax under the authority of existing administrative special and general...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Statutes Annotated: Containing All the Laws of the ..., Հատոր 2

United States - 1920 - 1054 էջ
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident any part of whose gross estate is...to such part of the gross estate. The Commissioner shall make all assessments of the tax under the authority of existing administrative special and general...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Pamphlets, Հատոր 35

Irving National Bank, New York - 1920 - 152 էջ
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every non-resident any part of whose gross estate...make a return as to such part of the gross estate. If no administration is granted upon the estate of a decedent, or if no return is filed or if a return...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 էջ
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of lected by him. make rules and regulations for determining...actual commercial differences in the value of spot TAX. icrtoruin ceruin Due tax. time ' ment. date ° °' interest. Receipts. b? estate. The Commissioner...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 էջ
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident any part of whose gross estate is...manner make a return as to such part of the gross 140184'— 20 34 commTssk>ener *r estate. The Commissioner shall make all assessments of the tax under...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Official Opinions of the Attorneys General of the United States ..., Հատոր 31

United States. Department of Justice - 1920 - 740 էջ
...of his death." If he is unable to make a complete return as to any part of the gross estate — " ho shall include in his return a description of such...make a return as to such part of the gross estate." Seetion 207 (read in connection with sec. 200) provides that the " executor " shall pay the tax to...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 էջ
...where the gross estate at the death of the decedent exceeds $50,000, and in the case of the estate of every nonresident any part of whose gross estate is...manner make a return as to such part of the gross Assessment by estate. The Commissioner shall make all assessments of the tax under the authority of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Statutes of the United States of America

United States - 1921 - 642 էջ
...to make a complete return Partui returnsas to any part of the gross estate of the decedent, he snail include in his return a description of such part and...such person shall in like manner make a return as to Assessment or tax such part of the gross estate. The Commissioner shall make all assessments of the...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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