 | 1922 - 1084 էջ
..."One and one-half per centum of the amount of such net estate not In excess of $r>0.000. • * • "Sec. 202. That the value of the gross estate of the...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...or territory. Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the... | |
 | 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... | |
 | United States. Internal Revenue Service - 1926 - 620 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 die time of his death which after his death is subject to the payment of the charges against his estate... | |
 | 1926 - 1132 էջ
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
 | 1928 - 1120 էջ
...of 1918. "Title IV.— Estate Tax. "Section 400. • • • "Section 401. • • • "Section 402. That the value of the gross estate of the decedent...tangible or intangible, wherever situated — "(a) » • • "(b) • • • "(c) To the extent of any interest therein of which the decedent has at... | |
 | 1928 - 1066 էջ
...of 1918. "Title IV.— Estate Tax. "Section 400. • • • "Section 401. • • • "Section 402. That the value of the gross estate of the decedent...tangible or intangible, wherever situated — "(a) • • • "(b) • • • "(c) To the extent of any interest therein of which the decedent has at... | |
 | United States - 1928 - 268 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...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States - 1928 - 1164 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...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States. Supreme Court - 1928 - 872 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 his interein therein subject to the payment of charges against the estate, expenses of administration,... | |
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That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
