 | United States. Board of Tax Appeals - 1934 - 1512 halaman
...estate under section 302 of the Revenue Act of 1924, which, so far as pertinent, reads as follows : SBC. 302. The value of the gross estate of the decedent...decedent at the time of his death which after his death is subject to the payment of the charges against tis estate and the expenses of its administration... | |
 | United States. Board of Tax Appeals - 1934 - 1646 halaman
...decedent shall be determined by including tbe value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of his fetih; ******* (c) To the extent of any interest therein of which the decedent has at any MM made... | |
 | 1924 - 1040 halaman
...decedent shall be determined bv ine'udIne the value at the time of his death of all property, real property ie transferred to a corporation Ъу one...securities in sueh corporation, and immediately after th death is subject to the payment of the charges ag-ainst his eetate and the expenses of its administration... | |
 | United States, Walter Elbert Barton - 1950 - 1126 halaman
...1944, see— Eighth Edition, p. 482, Ninth Edition, p. 956. See. 811. (a) Decedent* interest.—'!'" the extent of the interest therein of the decedent at the time of his death; Sec. 811 (a), IRC, supra, originated 1916 as Sec. 202 (a), RA of 1916. For any amendments... | |
 | United States, Walter Elbert Barton - 1953 - 708 halaman
...except real property situated outside of the United States — Sec. 811. (a) Decedents Interest.— To the extent of the interest therein of the decedent at the time of his death; Sec. 811. (b) Dower or curtesy Interests.— To the extent of any interest therein of the... | |
 | United States. Internal Revenue Service - 1967 - 1388 halaman
...property. Under section 2033 of the Code the value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2036 (a) (1) of the Code provides that the value of the gross estate shall include... | |
 | United States. Tax Court - 1959 - 1372 halaman
...the gross estate shall include the value of all property, real or personal, tangible or intangible, "to the extent of the interest therein of the decedent at the time of his death." of which is properly ineludible in her gross estate. We point out that we are not dealing... | |
 | United States. Internal Revenue Service - 1963 - 1264 halaman
...valne of the decedent's gross estate. The value of the gross estate includes the value of all property d into prior to the close of the taxpayer's his death. (For certain exceptions in the case of real property situated outside the United States,... | |
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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... 
