 | 1927 - 1158 էջ
...ment and in favor of the taxpayer. Gould 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— "(1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | United States. Supreme Court - 1928 - 872 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 [specified items and an exemption of $50,000] . . . Sec. 408. ... If the tax or any part... | |
 | United States - 1928 - 268 էջ
...such transaction, over the value of the consideration received therefor by the decedent. SBC. 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. Board of Tax Appeals - 1928 - 1582 էջ
...deduction. The pertinent provisions of the 1921 Revenue Act relative to this matter are the following : SBC. 403. That for the purpose of the tax the value of the net estate shall be determined — (a) In ih" case of a resident, by deducting from the value of the gross «ate— • • • ... m •••'».... | |
 | United States. Board of Tax Appeals - 1928 - 1560 էջ
...the contrary. OPINION. MUBDOCK : Section 403 (a) (2) of the Revenue Act of 1921 is as follows : Swx 403. That for the purpose of the tax the value of the net estate shall be determined — («) In the case of a resident, by deducting from the value of the gross estate— • ****** (2)... | |
 | 1936 - 1528 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States - 1928 - 1164 էջ
...2, 1П24." Section 303 of the Revenue Act of 1924, referred to above, as codified, read as follows: "For the purpose of the tax the value of the net estate shall be determined — "(a) Residents; deductions; exemption. — In the case of a resident, by deducting from the value of the... | |
 | 1929 - 1134 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Internal Revenue Service - 1929 - 176 էջ
...the decedent's death. (See Arts. 15 to 20, inclusive.) 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... | |
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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... 
