 | United States - 1928 - 268 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 shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | United States - 1928 - 1164 էջ
...2, 1П24." Section 303 of the Revenue Act of 1924, referred to above, as codified, read as follows: "For the purpose of the tax the value of the net estate shall be determined — "(a) Residents; deductions; exemption. — In the case of a resident, by deducting from the value... | |
 | United States. Internal Revenue Service - 1929 - 176 էջ
...enactment of this Act. DEDUCTIONS—ESTATES OF RESIDENTS ADMINISTRATION EXPENSES, CLAIMS, ETC. SEO. 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— to respect to, property... | |
 | United States. Board of Tax Appeals - 1935 - 1394 էջ
...the effect of the law of the 'S«c. 303, Bevenue Act of 1020, as amended by Revenue Act of 1928: Fnr the purpose of the tax, the value of the net estate shall be determined — (a) la the case of a resident, by deducting from the value of the gross estate — • * * * *... | |
 | 1920 - 954 էջ
...resident or nonresident of the United States. Section 203 of such act (section 6336%d) provides 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 estate such amounts for funeral expenses,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...— Section 303 (a) of the Revenue Act of 1926, as amended by the above, reads as follows : SEC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) In the case of a citizen or resident of the United Stated, by deducting from the value of the... | |
 | United States - 1939 - 780 էջ
...not be deemed a consideration "in money or money's worth", see section 812 (b) . SEC 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross... | |
 | 1925 - 924 էջ
...imposed by the Act ie, 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, t 403. By S 402 "the value of the gross estate of the decedent... | |
 | 1921 - 1000 էջ
...his death of all property, real or personal, tangible or intangible, wherever situated." Section 203: "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 for... | |
| |
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... 
