 | United States. Tax Court - 1984 - 1120 էջ
...the gross estate such amounts — ******* (2) for administration expenses, ******* as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. by deducting from the gross estate certain items allowable by the law of the jurisdiction where the... | |
 | United States. Tax Court - 1972 - 942 էջ
...such amounts — «••«••• (2) for administration expenses, *•***•• as are allowable by the laws of the jurisdiction, whether within or...without the United States, under which the estate Is belns administered. •Sec. 20. 2053-3 (a) • * * The amounts deductible from a decedent's gross estate... | |
 | United States - 1939 - 780 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 property... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 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. [Sec. 2053(b)] (b) OTHER ADMINISTRATION EXPENSES. — Subject to the limitations in paragraph (1) of... | |
 | United States. Internal Revenue Service - 1928 - 406 էջ
...revenue act of 1916, section 203 (39 Stat. 778), the applicable portions of which are as follows: SEC. 203. That for the purpose of the tax the value of...States, under which the estate is being administered. Plaintiff contends that the Commissioner of Internal Revenue should have deducted from the gross estate... | |
 | 1921 - 1700 էջ
...net estate, in the case of a resident, is determined by deducting from the value of the gross estate "such amounts for funeral expenses, administration...the United States, under which the estate is being ad516 l— KV. — , 22 ministered; and an exemption of $50,000." 39 Stat. at L. 777, 778, chap. 463,... | |
 | 1919 - 1004 էջ
...incurred during the settlement of the estate arising from fires, storms, shipwreck or other casualty or from theft, when such losses are not compensated for...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 - 1248 էջ
..."such amounts for funeral expenses, administration ex^ pcnses, claims against the estate, etc., * * * and- such other charges against the estate as are....States, under which the estate is being administered;" further providing, that in arriving at the net estate no deduction shall be allowed "of any estate,... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 386 էջ
...interest therein, undiminished by such mortgage or indebtedness, is included in the value of the gross estate, as are allowed by the laws of the jurisdiction,...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. Tax Court - 1956 - 1192 էջ
...mortgage or Indebtedness, Is included in the value of the gross estate, and (8) • • « • • • • 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 property... | |
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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... 
