Federal Taxes on Estates, Trusts and Gifts

adequate and full administration aff'd allowed amended by section amount applicable August 30 beneficiary bequest bond calendar centum in addition cert claim collected collector Com'r Commissioner computing consideration in money contemplation of death corporation corpus decedent's death decision deduction determined distraint distributed donor enactment estate or trust estate tax estates in excess executor expiration extension fair market value federal estate tax fiduciary filed gift tax gifts in excess grantor gross estate held Helvering included income tax inheritance tax jeopardy assessment liability money or money's money's worth net estates non-resident alien nonresident Northern Trust Co notice and demand payable payment period of limitation person possession or enjoyment proceeding in court provided in section purposes received refund REGULATION remainderman respect Revenue Act section 302 settlor subdivision tax imposed taxable taxpayer tenant thereof tion transfer Treasury trust instrument United