 | National City Company, United States - 1919 - 104 էջ
...beneficiaries as insurance under policies taken out by the decedent upon his own life. 298. SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — 299. (a) In the case of a resident, by deducting from the value of the gross estate — 300. (1)... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 էջ
...not exceed $5,000,000; and Section 201. Sec case under section 203 below. THE NET ESTATE. SEC. 203. That for the purpose of the tax the value of the net wrfate shall be determined— (a) In the case of a resident, by deducting from the value of the gross... | |
 | United States. Department of Justice - 1920 - 740 էջ
...expenses of its administration and is subject to distribution as part of his estate * * *. " Sec. 203. That for the purpose of the tax the value of the net..."(a) In the case of a resident, by deducting from the valve of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims... | |
 | United States - 1920 - 1052 էջ
...portion of the gross estate of said decedent. (TP 2530.) Determination of vnUe of net estnfp. SEC. 203. tled " An act to prohibit the importation and use of opium for other than medici — (1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid... | |
 | United States. Congress. Senate. Committee on Finance - 1921 - 836 էջ
...a comparison of these sections. Senator SMOOT. All that you intend to do is to amend section 403 : "That for the purpose of the tax the value of the net estate shall be determined" including "any community chest, fund, or foundation?" Mr. GKEENOUUH. "ies, sir. Senator SMOOT. And... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 էջ
...comparison of these sections. Senator SMOOT. All that you intend to do is to amend section 403 : '' That for the purpose of the tax the value of the net estate shall bo determined " including " any community chest, fund, or foundation I " Mr. GREENOUÍÍH. Yes, sir.... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 490 էջ
...approved February 24, 1919 — section 403 in addition to providing for a tax on the net estate, provided that for the purpose of the tax the value of the net estate snall be determined — (a) In the case of a resident, by deducting from the value of the gross estate—... | |
 | United States - 1921 - 642 էջ
...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 the net Net value deterestate shall be determined — (a) In the case of a resident, by deducting from the... | |
 | United States - 1922 - 1028 էջ
...policies taken out by the decedent upon his own life. SEC. 403. [Value of net estate — .determination.] That for the purpose of the tax the value of the net...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except, in the case of a resident decedent, where... | |
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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... 
