...tangible or intangible, wherever situated, except real property situated outside the United States — (a) To the extent of the interest therein of the decedent at the time of his death: * * * 80.13 Property of decedent at time of death. It is designed by the foregoing provision...

...decedent shall he determined by including ibp value at the time of his death of all property, real or personal, tangible or intangible, wherever situated—...(a) To the extent of, the interest therein of the ducedent at the timo of his death. The resolution of this question depends first upon whetlusr the...

...the decedent had an interest. The value of the groee estate shall include the value of all property to the extent of the Interest therein of the decedent at the time of his death. (As amended Oct. 18. 1962, Pub. L. 87-834. i 18(a) '2 »i A), 76Stat. 1052.) 1983 — Pub....

...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 the tune of his death;" The Government argues that at the time of his death the decedent had an "interest"...

...estate of the decedent shall be determined by Including the value * * • of all property • • • (a) To the extent of the Interest therein of the decedent at the time of his death ; **•**•* (c) To the extent of any Interest therein of which the decedent has at any...

...wherever situated, except real property situated outside the Philippines — (a) Decedent's interest. — To the extent of the interest therein of the decedent at the time of his death; (6) Transfers in contemplation of death. — To the extent of any interest therein of which...

...value of the decedent's gross estate. The value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. (For certain exceptions in the case of real property situated outside the United States,...

...1944, see— Eighth Edition, p. 482, Ninth Edition, p. 956. See. 811. (a) Decedent* interest.—'!'" the extent of the interest therein of the decedent at the time of his death; Sec. 811 (a), IRC, supra, originated 1916 as Sec. 202 (a), RA of 1916. For any amendments...

...property. Under section 2033 of the Code the value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2036 (a) (1) of the Code provides that the value of the gross estate shall include...

...except real property situated outside of the United States — Sec. 811. (a) Decedents Interest.— To the extent of the interest therein of the decedent at the time of his death; Sec. 811. (b) Dower or curtesy Interests.— To the extent of any interest therein of the...