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" That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value... "
Pamphlets - Pàgina 51
per Irving National Bank, New York - 1920
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American Law Reports Annotated, Volum 10

1921 - 1780 pàgines
...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...from fires, storms, shipwreck, or other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during...
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Congressional Serial Set

1919 - 460 pàgines
...under policies taken out by the decedent upon his oirn life. Sec. JfOS. That for the purpose of the tax the value of the net estate shall be determined —...(a) In the case of a resident, by deducting from the vnlite of the gross estate — (J) Such amounts for funeral expenses, administration expenses, claims...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pàgines
...section 203 below. THE NET ESTATE. SEC. 203. That for the purpose of the tax the value of the net wrfate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate—- f1) Such amounts for funeral expenses, administration expenses, claims against the...
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Notes on the Revenue Act of 1918, Volums 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 pàgines
...below, THE NET ESTATE. SEC. 203. That for the puirpose of tibe tax the vatee of -the set estate shafl be determined — (a) In the case of a resident, by deducting from the value of tbe gross estate — (1) Such amounts for funeral expenses, admiaistratkxa expenses, claims against...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pàgines
...SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — 299. (a) In the case of a resident, by deducting from the value of the gross estate — 300. (1) Such amounts for funeral expenses, administration expenses, claims against...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pàgines
...decedent. (TD 2530. ) Determination of ralne of net ntitr. SEC. 203. That for the purpose of the tax the value of the net estate shall be determined —...from fires, storms, shipwreck, or other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pàgines
...estnfp. SEC. 203. That for the purpose of the tax the value of the net estate, shall be determined — rposes," and any amendment thereof. Regulations and from theft, when such losses are not compensated for by insurance or otherwise, support during...
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Official Opinions of the Attorneys General of the United States ..., Volum 31

United States. Department of Justice - 1920 - 740 pàgines
...is subject to distribution as part of his estate * * *. " Sec. 203. That for the purpose of the tax the value of the net estate shall be determined —..."(a) In the case of a resident, by deducting from the valve of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims...
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Statutes of the United States of America

United States - 1921 - 642 pàgines
...his own life. SEC. 403. That for the purpose of the tax the value of the net Net value deterestate shall be determined — (a) In the case of a resident,...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except, hi the case of a resident decedent, where...
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American law reports annotated, Volum 10

1921 - 1684 pàgines
...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...from fires, storms, shipwreck, or other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, support during...
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