 | United States. Tax Court - 1950 - 1992 էջ
...expended for the support during the settlement of the estate of those dependent upon the decedent is 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 property... | |
 | United States. Internal Revenue Service - 1977 - 632 էջ
...— **• (2) For administration expenses (3) For claims against the estate. ••* as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. Section 20.2053-4 of the Estate Tax Regulations provides: Deduction for claims against the estate;... | |
 | United States. Internal Revenue Service - 1976 - 624 էջ
...undiminished by such mortgage or indebtedness, is included in the value of the gross estate, as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. The following provisions are set forth in section 20.2053-7 of the regulations : A deduction is allowed... | |
 | United States. Tax Court - 1967 - 1032 էջ
...decedent's Interest therein, • • • Is Included In the value of the gross estate, as are allowable by the laws of the Jurisdiction, whether within or...States, under which the estate Is being administered. (c) LIMITATIONS. — (1) LIMITATIONS APPLICABLE TO SUBSECTIONS (a) and (b). — (A) CONSIDERATION FOB... | |
 | United States. Internal Revenue Service - 1978 - 630 էջ
...by such mortgage or indebtedness, is ineludible in the value of the gross estate, as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. When the claims and indebtedness are founded upon a promise or agreement, however, the deduction is... | |
 | United States. Internal Revenue Service - 1976 - 720 էջ
...gross estate, of such amounts for funeral expenses and for claims against the estate as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. In section 20.2053-1 (a) of the Estate Tax Regulations, the phrase "allowable by the law of the jurisdiction"... | |
 | United States. Internal Revenue Service - 1972 - 624 էջ
...the value of a decedent's gross estate such amounts for claims against the estate as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. Section 20.2053-4 of the Estate Tax Regulations provides that the amounts that may be deducted as claims... | |
 | United States. Tax Court - 1962 - 1268 էջ
...from preceding page. (3) for claims against the estate, • • • ******* as are allowable by tbe laws of the Jurisdiction, whether within or without...States, under which the estate Is being administered. ******* (c) LIMITATIONS. — (1) LIMITATIONS APPLICABLE TO SUBSECTIONS (a) AND (b). — (A) CONSIDERATION... | |
 | United States. Tax Court - 1968 - 732 էջ
...so collected the tax is returned ipaid and the land sold to make it." Schaefer v. Woodmere Cemetlon, whether within or without the United States, under which the estate is being idmlnistered. • • * * * * • (c) Limitations. — (1) LIMITATIONS APPLICABLE TO SUBSECTIONS (a)... | |
 | United States. Tax Court - 1974 - 862 էջ
...undiminished by such mortgage or indebtedness, is included in the value of the gross estate, as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. (b) OTHER ADMINISTRATION EXPENSES.— Subject to the limitations in paragraph (1) of subsection (c),... | |
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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... 
