 | United States. Internal Revenue Service - 1979 - 644 էջ
...2033 of the Code provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of the decedent's death. Section 2031 (a) of the Code provides that the value of the decedent's gross... | |
 | United States. Internal Revenue Service - 1975 - 804 էջ
...2033 of the Code provides that the value of the gross estate shall include the value of all property to fees received in any period in which such service is not covered his death. Section 2041 requires that the value of all property with respect to which the decedent... | |
 | United States. Internal Revenue Service - 1976 - 720 էջ
...Section 2033 of the Code provides at the value of the gross estate shall iclude the value of all property to the extent of the interest therein of the decedent at the time of death. Section 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the... | |
 | United States. Internal Revenue Service - 1977
...Revenue Code of 1954 provides that "The value of the gross estate shall include the value of all property b ؓ his death." Section 20.2033-1 (a) of the Estate Tax Regulations provides: In general. The gross estate... | |
 | United States. Tax Court - 1979 - 1248 էջ
...THE DECEDENT HAD AN INTEREST. The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. 'Sec. 2035 was subsequently amended by TRA 1976. 7SEC. 2035(a). GENERAL RULE.— The value... | |
 | United States. Tax Court - 1991 - 968 էջ
...2033 provides in broad terms that 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. In Estate of Watson v. Commissioner, 94 TC 262, 275 (1990), we concluded that the value... | |
 | United States. Court of Claims, Audrey Bernhardt - 1983 - 1168 էջ
...defines the "value of the gross estate" for estate tax purposes to "include the value of all property to the extent of the interest therein of the decedent at the time of his death." Section 2053(a) provides that the "value of the taxable estate shall be determined" by... | |
 | Charles T. Clotfelter - 2007 - 336 էջ
...measures are available. Gross estate is defined in the tax law to include "the value of all property to the extent of the interest therein of the decedent at the time of his death" (Internal Revenue Code 1982, sec. 2033). In addition, transfers made within three years... | |
 | United States - 1939 - 780 էջ
...situated, except real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time of his death : (b) DOWER OR CTJRTESY INTERESTS. — To the extent of any interest therein of the surviving... | |
 | Yolanda Guevara - 2005 - 676 էջ
...under section 2033, which states that "the gross estate shall include the value of all property ... to the extent of the interest therein of the decedent at the time of his death." Quoting United States v. Land,5 the court stated: To find the fair market value of a property... | |
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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... 
