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Գրքեր Գրքեր 31 - 40 82-ից՝ That for the purpose of the tax the value of the net estate shall be determined—... որոնման արդյունքներում:
" 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... "
Cases Decided in the United States Court of Claims - Էջ 690
United States. Court of Claims - 1928
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1926
...the Act is, 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. § 403. By § 402 " the value of the gross...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Treasury Decisions Under Internal Revenue Laws of the United States, Հատոր 27

United States. Internal Revenue Service - 1926
...all property, real or personal, tangible or intangible, wherever situated — Section 203 provided that, for the purpose of the tax, the value of the net estate should be determined by making certain deductions, including such other charges against the estate...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 3

United States. Board of Tax Appeals - 1925
...from the gross estate. The pertinent parts of section 403 of the Revenue Act of 1921 are as follows : Sec. 403. That for the purpose of the tax the value...the case of a resident, by deducting from the value ol the gross estate * * * (3) The amount of all bequests, * * • for the use of any corporation organized...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1928
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 7

United States. Board of Tax Appeals - 1928
...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 •••'»....
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 6

United States. Board of Tax Appeals - 1928
...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)...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 154 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court, Հատոր 285

United States. Supreme Court - 1932
...of the net estate, ascertained as directed by § 203, of every person dying thereafter. " Sec. 203. 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 funeral expenses, administration expenses, claims against the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court at ..., Հատոր 288

United States. Supreme Court - 1933
...expenses of its administration and is subject to distribution as part of his estate; . . . " 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 — . . . "(b) In the case of a nonresident, by deducting from the value of that part...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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