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" Opinion of the Court. the value of the gross estate of the 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 "— (a) To the extent of his "
United States Reports: Cases Adjudged in the Supreme Court - Strana 537
autor/autoři: United States. Supreme Court - 1928
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Omnibus Revenue Act of 1916 ...

Savings Union Bank and Trust Company - 1916 - 104 str.
...by which such net estate exceeds $5,000,000. Gross Estate, How Determined. Sec. 202. That the value of the gross estate of the decedent shall be determined...intangible, wherever situated: • (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 str.
...the executor. 291. Sec. 402. That the value of the gross estate of the decedent Gross estate inshall be determined by including the value at the time of his death eludes value of all of all property, real or personal, tangible or intangible, wherever property, situated—...
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Official Opinions of the Attorneys General of the United States ..., Svazek 31

United States. Department of Justice - 1920 - 740 str.
...net estate of every decedent dying after the passage of this act * * *. " Sec. 202. That the value of the gross estate of the decedent shall be determined...intangible, wherever situated. "(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...
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Pamphlets, Svazek 35

Irving National Bank, New York - 1920 - 150 str.
...refunded to the Executor. Gross estate—how determined. The value of the gross estate of the decedent is determined by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever situated— (a) To the extent of the interest therein...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 str.
...Trust Co. v. Lederer, 257 Fed., 812.) Determination of value of gross estate. SEc. 202. That the value of the gross estate of the decedent shall be determined by including tile value at the time of his death of all property, real or personal, tangible or intangible, wherever...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 str.
...any such tax collected upon such transfer shall be refunded to the executor. SEC. 402. That the value of the gross estate of the decedent shall be determined...intangible, wherever situated— (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...
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Pamphlets, Svazky 45–46

Irving National Bank, New York - 1921 - 140 str.
...refunded to the Executor. Gross estate—how determined. The value of the gross estate of the decedent is determined by including the value at the time of his death of all •property, real and personal, tangible or intangible, wherever situated— $ I tO 50,000 to 150,000 to 250,000 to 450,000...
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Official Opinions of the Attorneys General of the United States ..., Svazek 32

United States. Department of Justice - 1922 - 708 str.
...are: "Kevenue Act of 1918. " SEC. 402. That the value of the gross estate of the decedent shall he determined by including the value at the time of his...intangible, wherever situated— "(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Svazek 4

United States - 1922 - 1028 str.
...1918 Supp. 270; 1919 Supp. 90. SEC. 402. [Value of gross estate — determination.] That the value of the gross estate of the decedent shall be determined by including the value at the lime of his death of all property, real or personal, tangible or intangible, wherever situated —...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 str.
...collected upon such transfer shall be refunded to the estate of such decedent. Sec. 402. That the value of the gross estate of the decedent shall be determined...intangible, wherever situated— (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...
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