 | United States. Congress. House. Committee on Ways and Means - 1921 - 490 էջ
...actually expended for the support during the settlement of the estate of those dependent upon the decedent as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,... | |
 | United States - 1921 - 642 էջ
...expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,... | |
 | Rex Frye - 1921 - 350 էջ
...expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,... | |
 | United States - 1922 - 1028 էջ
...imposed by the laws of that state, and approved and allowed by the Surrogate's Court, was and is one of ' such other charges against the estate as are allowed...under which the estate is being administered,' and that it follows that the Commissioner and Collector of Internal Revenue in imposing the tax due the... | |
 | 1922 - 1114 էջ
...the estate of those dependent npon the decedent, and such other charges against the estnte, as ore allowed by the laws of the jurisdiction, whether within...estate is being administered; and "(2) An exemption of $50.000. • '• *" Subdivision (1) of this section was amended by the act of February 24, 1919 (40... | |
 | 1922 - 500 էջ
...estate the gross estate less various deductions and "such other charges against the estate as were allowed by the laws of the jurisdiction, whether within...States, under which the estate is being administered. . . ." The supreme court affirmed the decision of Judge Mack, who said in his opinion : Estate taxes... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,... | |
 | 1919 - 1018 էջ
...by which said net estate exceeds $50,000.] "Sec. 203. Net Value of the Estate, How Determined. — For the purpose of the tax the value of the net estate...States, under which the estate Is being administered." The plaintiffs claimed that in assessing the amount of the tax, in order to ascertain the value of... | |
 | 1922 - 1084 էջ
...determined — "(a) In the case of a resident, by deducting from the value of tie gross estate — (275 P.) of the estate arising from fires, storms, shipwreck...estate Is being administered ; and "(2) An exemption of $30,000. * * •" Comp. St. § G336V2d. The executors included in their return to the Commissioner... | |
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... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate... 
