 | United States. Tax Court - 1958 - 1368 էջ
...PROPERTY PREVIOUSLY TAXED. — An amount equal to the value of any property (1) forming a part of tbe 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. Tax Court - 1956 - 1170 էջ
...•••«•• (c) PROPERTY PREVIOUSLY TAXED. — 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... | |
 | 1949 - 430 էջ
...decedent so received or as property acquired in exchange therefor. (ili) 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 the donor's gifts made within five... | |
 | United States - 1939 - 780 էջ
...bears to the value of his entire gross estate, wherever situated. (2) PROPERTY PREVIOUSLY TAXED. — An amount equal to the value of any property (A) forming a part of the gross estate situated hi the United States of any person who died within five years prior to the death of the decedent, or... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 էջ
...as amended by May 29, 1928, c. 852, § 401 (a), 45 Stat. 862.) (2) Property, previously taxed. — 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... | |
 | 1946
...reads as follows: "Property Previously Taxed. — 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. Tax Court - 1950 - 1888 էջ
...*•••• • (c) PROPERTY PREVIOUSLY TAXED. — 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 diet within five years prior to the death of the decedent, » • » where such property ca: be Identified... | |
| |
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... 
