 | 1947 - 1744 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1927 - 1150 էջ
...the net estate" of the decedent. Section 401; 40 Stat. 1096 (Comp. St Ann. Supp. 1919, § 6336%b). "For the purpose of the tax the value of the net estate shall be determined" by deducting certain allowances from the gross estate. Section 403 (section 6336%d). By section 402... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value...of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 էջ
...202 gives the mode cf determining the value of the gross estate. Then by section 203 it Is enacted "That for the purpose of the tax the value of the...of a resident, by deducting from the value of the -•"— estate — (1) such amounts for funeral expenses, administration expenses, claims against... | |
 | 1922 - 1084 էջ
...other person and never to have belonged to the decedent. • • • " Comp. St. § KWC>y,c. "Sec. 203. That for the purpose of the tax the value of the net...case of a resident, by deducting from the value of tie gross estate — (275 P.) of the estate arising from fires, storms, shipwreck or other casualty,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...created, arising existing, exercised, or relinquished before or after the enactment of this Act. SEC. 303. 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... | |
 | United States. Supreme Court - 1925 - 1420 էջ
...passage of this act." Then follow the percentages, graduated according to value. Section 403 provides that, for the purpose of the tax, the value of the net estate shall be determined in the case of a resident of the United States by deducting (1) funeral and administration expenses,... | |
 | New York (State) - 1925 - 1586 էջ
...relinquished before or after the enactment of this article. § 249-c. Valuation of estates, deductions. For the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...transfer, or at the time of the decedent's death. • DEDUCTIONS— ESTATES OF NONRESIDENTS SEC. 303. For the purpose of the tax the value of the net estate shall be determined — * * * (b) In the case of a nonresident, by deducting from the value of that part of his gross estate... | |
 | United States. Board of Tax Appeals - 1926 - 1616 էջ
...1918 and 1921, and section 303 of the Revenue Act of 1924, are substantially the same, and provide : That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — (1) Such amounts for * * * administration expenses * * * as are allowed by the laws... | |
| |
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... 
