 | 1922 - 1114 էջ
...of all property, real or personal, tangible or intangible, wherever situated. * * * "Sec. 203. 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 — "(1) Such amounts... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...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 estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...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 estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | 1927 - 1150 էջ
...the net estate" of the decedent. Section 401; 40 Stat. 1096 (Comp. St Ann. Supp. 1919, § 6336%b). "For the purpose of the tax the value of the net estate shall be determined" by deducting certain allowances from the gross estate. Section 403 (section 6336%d). By section 402 (section 6336%... | |
 | New York (State). Special Joint Committee on Taxation and Retrenchment - 1924 - 1034 էջ
...shall be exempt from the transfer tax For the purpose of the tax (on the estates of resident decedents) the value of the net estate shall be determined by deducting from the value of the gross estate : The amount of all bequests, legacies, devises, or transfers, to or for the use of any... | |
 | Mississippi - 1924 - 828 էջ
...contemplation of death within the meaning of this act. Deductions from the gross estate. Sec. 6. 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 — (1) Such amounts... | |
 | New York (State) - 1925 - 1586 էջ
...relinquished before or after the enactment of this article. § 249-c. Valuation of estates, deductions. For the purpose of the tax the value of the net estate...shall be determined by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | 1921 - 1056 էջ
...the entirety by the decedent and any other person. Section 203 (Comp. St. § 6336y2d) provides that the value of the net estate shall be determined by deducting from the value of the gross estate funeral expenses, administration expenses, claims against the estate, unpaid mortgages,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...created, arising existing, exercised, or relinquished before or after the enactment of this Act. SEC. 303. 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 — (1) Such amounts... | |
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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... 
