| United States. Tax Court - 1947 - 1642 pàgines
...decedent shall be determined by including the value at the time of his death of all 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 hi* eetate and the expenses of its administration... | |
| United States. Internal Revenue Service - 1977
...Revenue Code of 1954 provides that "The value of the gross estate shall include the value of all property b ؓ his death." Section 20.2033-1 (a) of the Estate Tax Regulations provides: In general. The gross estate... | |
| United States. Internal Revenue Service - 1975 - 652 pàgines
...Revenue Code of 1954 provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of death. Section 20.2033-1 (a) of the Estate Tax Regulations requires that the gross estate include all... | |
| United States. Internal Revenue Service - 1975 - 804 pàgines
...2033 of the Code provides that the value of the gross estate shall include the value of all property to fees received in any period in which such service is not covered his death. Section 2041 requires that the value of all property with respect to which the decedent... | |
| United States. Internal Revenue Service - 1974 - 624 pàgines
...2033 of the Code provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2041 requires that the value of all property with respect to which the decedent... | |
| United States. Tax Court - 1950 - 1992 pàgines
...•itoated, except real property situated outside of the 0nlted States — (») DECEDENT'S INTEREST. — To the extent of the Interest therein of the decedent at the time of his death. 'SEC. 811. GROSS ESTATE. The value of the gross estate of the decedent shall be determined... | |
| United States. Internal Revenue Service - 1979 - 644 pàgines
...2033 of the Code provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of the decedent's death. Section 2031 (a) of the Code provides that the value of the decedent's gross... | |
| United States. Internal Revenue Service - 1978 - 636 pàgines
...2033 of the Code provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of death. Section 20.2033-1 of the regulations provides that the gross estate of a decedent who was a... | |
| United States. Internal Revenue Service - 1978 - 630 pàgines
...Revenue Code of 1954 provides: The value of the gross estate shall include the value of all property If, on December 31, 1965, X is an organization described in section his death. Section 213(a)(l) of the Code provides for the allowance of an income tax deduction as follows:... | |
| United States. Internal Revenue Service - 1976 - 720 pàgines
...Section 2033 of the Code provides at the value of the gross estate shall iclude the value of all property to the extent of the interest therein of the decedent at the time of death. Section 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the... | |
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