Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as Amended and Supplemented by the Revenue Act of 1928
U.S. Government Printing Office, 1929 - 154 էջ
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acquired addition administration agent allowed amended amount annuity Appeals applicable assessment authorized beneficiary Board bona fide bond cent centum certificate claim collection collector Commissioner computed consideration in money copy court decedent decedent's death decision deduction deemed deficiency determined district due date effect enactment enjoyment entire entitled estate tax exceed excess executor expiration extension facts fair filed final gift granted gross estate included income interest Internal Revenue jeopardy assessment liability lien limitation mailed manner meaning money or money's money's worth month nonresident notice and demand officer otherwise paid payable payment penalty period person petition portion possession prescribed prior proceeding received records refund regulations request resident respect Revenue Act section 308 situated statute stay subdivision subsequent suit taken tax imposed term thereof tion transfer trustee United unless unpaid
Էջ 114 - 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— (a) To the extent of the interest therein of the decedent at the time of his death...
Էջ 68 - Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector.
Էջ 32 - To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Էջ 46 - ... to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific, literary, or educational purposes...
Էջ 91 - ... by filing with the collector a bond in such amount, not exceeding double the amount as to which the stay is desired, and with such sureties, as the collector deems necessary, conditioned upon the payment of so much of the amount, the collection of which is stayed by the bond, as is not abated by a decision of the Board which has become final, together with interest thereon as provided in section 297.
Էջ 42 - States by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific; literary, or educational purposes, or for the prevention of cruelty to children or animals...
Էջ 121 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the payment of the first installment) to the date the deficiency is assessed...
Էջ 24 - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power...
Էջ 125 - ... (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, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.