Prentice-Hall ... Federal Tax Service Cumulative, Volume 4,Halaman 23000

additional administration affirming allowed amended amount applicable assessment Bank beneficiary Board of Tax bonds C.B. Dec centum charitable claim collection collector Commissioner computed consideration contemplation of death continued corporation Court created Ct.D date of death decedent died decedent's death decided decision deduction deficiency denied determined effect enactment estate tax et al evidence exceed excess Execs executor exercise extension fact filed final follows Footnote gift tax gross estate held included income inheritance interest issue liability limited months nonresident notice paid payable payment period person possession prior provisions question received reference refund Regulations remainder resident respect Revenue Act reversing rule S.Ct securities shares statute subdivision tax imposed Tax Rep taxable taxpayer thereof tion transfer trust trust instrument United valuation wife worth