| United States - 1983 - 968 էջ
...imposed by section 2001, the value of the taxable estate shall, except as limited by subsection (b), be determined by deducting from the value of the gross...included in determining the value of the gross estate. (b) Limitation in the case of life estate or other terminable interest (1) General rule Where, on the... | |
| United States - 1953 - 1744 էջ
...(g) (2). (e) Bequests, etc., to surviving spouse. (1) Allowance of marital deduction. (A) In general. An amount equal to the value of any interest in property...included in determining the value of the gross estate. (B) Life estate or other terminable interest. Where, upon the lapse of time, upon the occurrence of... | |
| 1977 - 532 էջ
...engaged in a prohibited transaction after December 31, 1969. [TD 7318, 39 FR 25456, July 11, 1974] §20.2056(a) Statutory provisions; bequests, etc.,...included in determining the value of the gross estate. § 20.2056(a)— 1 Marital deduction; in general. (a) A deduction is allowed under section 2056 from... | |
| 1960 - 618 էջ
...sisters, whether by whole or half blood, spouse, ancestors, and lineal descendants. § 20.2056 (a) Statutory provisions; bequests, etc., to surviving...Included In determining the value of the gross estate. §20.2056 (a)-l Marital deduction; in general, (a) A deduction is allowed under section 2056 from the... | |
| 1970 - 344 էջ
...and sisters, whether by whole or half blood, spouse, ancestors, and lineal descendants. §20.2056 (a) Statutory provisions; bequests, etc., to surviving...included in determining the value of the gross estate. Marital deduction; in § 20.2056(a)-l general. (a) A deduction is allowed under section 2056 from the... | |
| 1968 - 322 էջ
...whether by whole or half blood, spouse, ancestors, and lineal descendants. 155 20.2056(a) § 20.2056 (u) Statutory provisions; bequests, etc., to surviving...included in determining the value of the gross estate. § 20.2056(a)-l Marital deduction; in general. (a) A deduction is allowed under section 2056 from the... | |
| United States, Walter Elbert Barton - 1950 - 1126 էջ
...marital deduction.— (A) In General.—An amount equal to the value of any interest in property u'hich passes or has passed from the decedent to his surviving...included in determining the value of the gross estate. (B) Life Estate or Other Terminable Interest.— Where, upon the lapse of time, upon the occurrence... | |
| United States. Internal Revenue Service - 1964 - 744 էջ
...BEQUESTS, ETC., TO SURVIVING SPOUSE. — "111 ALLOWANCE or KABITAL DEDUCTION. — "(A) In General. — An amount equal to the value of any Interest In property...Included In determining the value of the gross estate. "(E) Valuation of Interest Passing to Surviving Spouse. — In determining for the purposes of subparagraph... | |
| United States, Walter Elbert Barton - 1953 - 708 էջ
...spouse.— Sec. 812. (e) (1) Allowance of marital deduction.— Sec. 812. (e) (1) (A) In general. — An amount equal to the value of any interest in property...included in determining the value of the gross estate. Sec. 812. (e) (1) (B) Life estate or other terminable Interest. — Where, upon the lapse of time,... | |
| United States. Internal Revenue Service - 1968 - 938 էջ
...provides that the value of the taxable estate shall be determined by deducting 314-540° — 68 28 from the value of the gross estate an amount equal...passes or has passed from the decedent to his surviving spouse, subject to certain conditions and limitations. The specific question to be considered here... | |
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