 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | United States - 1923 - 1008 էջ
...the United States imposes an inheritance tax upon the transfer of the net estate of every decedent ' to the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | Mississippi - 1924 - 828 էջ
...including the value at the time of his death, of all property, real or personal, tangible or intangible — (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | 1927 - 1150 էջ
...intangible, wherever situated — "(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment o£ the charges against his estate and the expenses of its administration and is subject to distribution... | |
 | New York (State) - 1925 - 1586 էջ
...decedent .shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | New York (State) - 1925 - 800 էջ
...territory. Law, § 249-1. Article 302. Gross estate. — The gross estate includes all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated: (a) To the extent of the interest423 therein testacy of the deceased spouse with respect to his community interest, said usufruct... | |
| |
... the value of the gross estate certain specified deductions. The gross estate is to be valued as follows: "Sec. 202. That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
