 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...estate, succession, legacy, or inheritance taxes; (2) An amount equal to the value of any property forming a part of the gross estate situated in the United States of any person \vho died within five years prior to the death of the decedent where such property can be identified... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...which the decedent so received or acquired in exchange therefor. (3) The property must have formed a part of the gross estate, situated in the United States, of such prior decedent, or have been included. in the total amount of gifts of a donor. (4) An estate... | |
 | United States. Internal Revenue Service - 1926 - 620 էջ
...estate, succession, legacy, or inheritance taxes; (2) An amount equal to the value of any property forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent where such property can be identified as having been... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 էջ
...same which the decedentso received or acquired in exchange therefor. (3) The property must have formed a part of the gross estate, situated in the United States, of such prior decedent, or have been included in the total amount of gifts of a donor. (4) An estate tax... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...which the decedent so received or acquired in exchange therefor. (3) The property must have formed a part of the gross estate, situated in the United States, of such prior decedent, or have been included in the total amount of gifts of a donor. (4) An estate tax... | |
 | Colorado - 1927 - 864 էջ
...gift within five years prior to death of decedent (b) An amount equal to the value of any property (1) forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent or (2) transferred to the decedent by gift within five... | |
 | United States. Board of Tax Appeals - 1927 - 1530 էջ
...decedent, in the determination of the net estate, of " an amount equal to the value of any property forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent where such property can be identified as having been... | |
 | Harry James Loman - 1927 - 280 էջ
...in which the estate is being administered); 8. Any part of the decedent's estate: (a) If it formed "a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent." (6) If it was "transferred to the decedent by gift... | |
 | United States - 1928 - 268 էջ
...received after the death of the decedent, or any estate, succession, legacy, or inheritance taxes; (2) An amount equal to the value of any property (A) forming...in the United States of any person who died within five years prior to the death of the decedent, or (B) transferred to the decedent by gift within five... | |
 | United States - 1928 - 1164 էջ
...that part of his gross estate which at the time of his death Is situated in the United States; "(2) An amount equal to the value of any property (A) forming...in the United States of any person who died within five years prior to the death of the decedent, or (B) transferred to the decedent by gift within five... | |
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States — (2) An amount equal to the value of any property (A) forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent... 
