 | Yolanda Guevara - 2005 - 676 էջ
...under section 2033, which states that "the gross estate shall include the value of all property ... to the extent of the interest therein of the decedent at the time of his death." Quoting United States v. Land,5 the court stated: To find the fair market value... | |
 | Bruce R. Hopkins - 2005 - 816 էջ
...13. 74 IRC §25 18. 75lRC§2518(b). 76 Reg. § 25.2518-l(b). 77 IRC § 2001. 78 IRC §2031. property to the extent of the interest therein of the decedent at the time of his [or her] death."79 If the federal estate tax or any state inheritance (or succession, legacy,... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 էջ
...THE DECEDENT HAD AN INTEREST. The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. Amendments ally, for estates of decedents dying after 10-16-62. For • 1962, Revenue... | |
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... 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... 
