 | 1938 - 1486 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1921 - 1000 էջ
...his death of all property, real or personal, tangible or intangible, wherever situated." Section 203: "For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate (1) such amounts for funeral expenses, administration expenses, claims against the estate,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...not be deemed a consideration "in money or money's worth", see section 812 (b). SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross... | |
 | 1925 - 924 էջ
...imposed by the Act ie, a tax "upon the transfer of the net estate" of the decedent. |400; '40 Stat. 1096. "For the purpose of the tax the value of the net estate shall be determined" by deducting certain allowances from the gross estate, t 403. By S 402 "the value of the gross estate... | |
 | United States. Bureau of the Census - 1938 - 160 էջ
...(5069) Deductions, residents.— For the purpose of this tax, the value of the net estate is determined, in the case of a resident, by deducting from the value of the gross estate (a) such amounts for funeral and administration expenses, claims against the estate, unpaid... | |
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That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate... 
