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" That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... "
Treasury Decisions Under Internal Revenue Laws of the United States - Pàgina 92
per United States. Internal Revenue Service - 1926
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Cases Decided in the Court of Claims of the United States, Volum 66

United States. Court of Claims - 1929 - 868 pàgines
...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...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the exOpinion of the Court penses...
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Cases Decided in the Court of Claims of the United States, Volum 63

United States. Court of Claims - 1928 - 760 pàgines
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pàgines
...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:...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pàgines
...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;...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 pàgines
...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...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pàgines
...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....decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 pàgines
...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:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 pàgines
...the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to the payment of the charges against his estate and the expenses of its administration...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pàgines
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pàgines
...includes value of all property. Subject to charges of expenses and distribution. 292. (a) To the ext»nt of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration...
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