 | United States. Tax Court - 1952 - 1712 pągines
...supra, held that decedent did not have an interest in property includible in gross estate under 1 SEC. 811. GROSS ESTATE. The value of the gross estate of...tangible or Intangible, wherever situated, except reiil property situated outside of the I'nlted States — a section of the Revenue Act of 1926 comparable... | |
 | United States. Internal Revenue Service - 1961 - 1668 pągines
...by including to the extent provided by law the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated,...except real property situated outside of the United States. General rules for the valuation of property for purposes of section 2031 are set forth in section... | |
 | United States, Walter Elbert Barton - 1953 - 708 pągines
...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,...except real property situated outside of the United States — Sec. 811. (a) Decedents Interest.— To the extent of the interest therein of the decedent... | |
 | United States. Internal Revenue Service - 1954 - 726 pągines
...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,...except real property situated outside of the United Statesfa) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time... | |
 | United States. Internal Revenue Service - 1955 - 1158 pągines
...Intangible, wherever situated, except real property situated outside of the United States — ****•*» (c) Transfers In Contemplation of, or Taking Effect...GENERAL RULE. — To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate... | |
 | United States. Tax Court - 1957 - 1408 pągines
...impelling motive is a question of fact in each case." Allen v. Trust Co. of Georgia, 326 US 630. •SEC. 811. GROSS ESTATE. The value of the gross estate of...CONTEMPLATION OF, OR TAKING EFFECT AT, DEATH. — (1) OiifERAL HULK. — To the extent of any Interest therein of which the decedent has at any time made... | |
 | United States. Tax Court - 1958 - 1382 pągines
...the time of bti death of all property, real or personal, tangible or Intangible, wherever iltaated, except real property situated outside of the United...•••••• (c) TRANSFERS IN CONTEMPLATION or, OR TAKING Erracr AT, DEATH. — (1) QBNIBAL BULL — To the extent of any Interest therein of which... | |
 | United States. Tax Court - 1959 - 1372 pągines
...was ineludible in her estate under section 811 (c) (1) (B). This section provides as follows: SEC. 811. GROSS ESTATE. The value of the gross estate of...except real property situated outside of the United States— ****** • (c) TRANSFEBS IN CONTEMPLATION OF, OB TAKING EFFECT AT, DEATH.— (1) GENERAL... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pągines
...of Citizens or Residents of the United States: Subpart I—Computation of Tax: § 811. Gross Estate: (c) Transfers in Contemplation of, or Taking Effect at, Death.— (1) General Rule.— (B) (Transfers with retained interests), 63 Stat. 894-895 97, 99 (C) (Transfers taking effect at or... | |
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ESTATE. 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, except real property situated outside of the United... 
