 | United States - 1928 - 268 str.
...claimed within three years after the filing of the return required by section 304. Sec. 302. 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; (c) To the extent of any interest therein... | |
 | 1928 - 1144 str.
...right of revocation. The relevant portions of the statute are as follows : "Sec. 402. That the value of the gross estate of the decedent shall be determined...personal, tangible or intangible, wherever situated— "(c) To the extent of any interest therein of which the decedent has at any time made a transfer, or... | |
 | 1928 - 1192 str.
...633f).^c; US COMP. STAT. (Supp. April, 1926) §§ 6336.^b-6336^h. Sec. 402(ci provides that "the value of the gross estate of the decedent shall be determined...the value at the time of his death of all property ... to the extent of any interest therein of which the decedent has at any time created a trust, in... | |
 | United States. Tax Court - 1985 - 1414 str.
...and 2038(a) for lifetime transfers 'SEC. 2031. DEFINITION OF GROSS ESTATE. (aI GENERAL.—The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, the value at the time of his death of all property, real or... | |
 | 1927 - 1138 str.
...centum of the amount of such net estate not in excess of $50,000." Section 2G2 provides: "That the value of the gross estate of the decedent shall be determined...personal, tangible or intangible, wherever situated : • • • (c) To the extent of the interest therein held jointly or as tenants in the entirety... | |
 | 1926 - 1110 str.
...and collection of internal taxes. Congress has been so solicitous to give the taxpayer the right to value at the time of his death of all property, real...personal, tangible or intangible, wherever situated—* * * "(c) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | United States. Tax Court - 1989 - 1150 str.
...necessary to determine the value of the decedent's gross estate. According to section 2031(a), "The value of the gross estate of the decedent shall be determined...personal, tangible or intangible, wherever situated." (Emphasis supplied.) Income received by the estate during its administration is not included in gross... | |
 | United States. Tax Court - 1990 - 1038 str.
...based on the grounds of relevancy and 'SEC. 2031. DEFINITION OF GROSS ESTATE. (a) GENERAL.—The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, the value at the time of his death of all property, real or... | |
 | 1927 - 1068 str.
...of the amount of euch net estate not in excess of $50,000." ^ Section 202 provides: "That the value of the gross estate of the decedent shall be determined...personal, tangible or intangible, wherever situated : * * * (c) To the extent of the interest therein held jointly or as tenants in the entirety by the... | |
 | United States. General Accounting Office - 1993 - 36 str.
...amounts also exclude tax credits and penalties. Source: 1RS' National Appeals CENTAUR database. The value of the gross estate of the decedent shall be determined by including, to the extent provided for in this part, the value at the time of his death of all property, real or... | |
| |
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 
