 ... (a) 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 and is subject to distribution as part of his...  Congressional Serial Set - Halaman 1691919Tampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1937 - 710 halaman
...situated — (a) 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...spouse, existing at the time of the decedent's death as dower, curtesv, or by virtue of a statute creating an estate in lieu of dower or curtesy. The present... | |
 | United States. Court of Claims - 1925 - 828 halaman
...situated- — "(a) 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...is subject to distribution as part of his estate; ***** "(c) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | United States. Court of Claims - 1928 - 760 halaman
...time of death ; and third, said interest is such interest as after Opinion of the Court the decedent's death is " subject to the payment of the charges against...is subject to distribution as part of his estate." The decision of the Supreme Court in the Field case, it is urged, requires that in order to subject... | |
 | United States. Court of Claims - 1929 - 868 halaman
...situated — "(a) 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 exOpinion of the Court penses of its administration and is subject to distribution as part of his estate... | |
 | United States. Department of the Treasury - 1922 - 1102 halaman
...that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of the charges...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be... | |
 | 1919 - 1082 halaman
...intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his death is subject to the payment of the charges...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in... | |
 | Harris, Forbes & Co., New York - 1916 - 140 halaman
...situated: (a) 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...estate. (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust,... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 halaman
...situated: (a) To the 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...estate. (b) To the extent of any interest therein of which the decedent has at any tune made a transfer, or with respect to which he has created a trust,... | |
 | Savings Union Bank and Trust Company - 1917 - 88 halaman
...situated; (a) 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...estate; (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 halaman
...situated. (a) 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...estate. ( b ) To the extent of any interest therein of which the decedent hac at any time made a transfer, or with respect to which he has created a trust,... | |
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