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" That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... "
Treasury Decisions Under Internal Revenue Laws of the United States - Halaman 92
oleh United States. Internal Revenue Service - 1926
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 halaman
...decedent shall be determined by including the value at the time of his death of all proi>erty, real ovt. Print. Off. death is subject to the payment of the charges against his estate and the expenses of its administration...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 halaman
...the decedent is determined by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever situated...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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 halaman
...decedent shall be determined by including the value at the time of his death of all property, real ed in subdivisions (a) and (b) without any exemption...If the Secretary of the Treasury is unable satisfa liis death which after his death is subject to the payment of the charges against his estate and the...
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Cumulative Bulletin ... Income Tax Rulings, Masalah 4-5

United States. Bureau of Internal Revenue - 1921 - 772 halaman
...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...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...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 255

United States. Supreme Court - 1921 - 684 halaman
...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...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...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 halaman
...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—...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...
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Statutes of the United States of America

United States - 1921 - 642 halaman
...death of all property, real or personal, tangible or intangible, wherever situated — to admfals' (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 administracurtes...
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Pamphlets, Volume 45-46

Irving National Bank, New York - 1921 - 140 halaman
...4,000,000 5,000,000 8,000,000 10,000,000 . e. .e. . e. . e. . e. .e. . e. . e. .e. . e. . e. . e. . e. (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...
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Journal of Accountancy, Volume 31

1921 - 498 halaman
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; * * * (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...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 255

United States. Supreme Court - 1921 - 688 halaman
...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:..." (a) To the extent of the interest therein of the d«cedent at the time of his death which after his death is subject to the payment of the charges against...
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