 | New York (State) - 1925 - 1586 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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...or territory. Law, Par. 374. Article 302. Gross estate. The gross estate includes all property, real or personal, tangible or intangible, wherever situated:...the interest therein of the decedent at the time of bis deatn which after his death is subject to the payment of the charges against his estate and the... | |
 | 1922 - 1084 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:...the interest therein of the decedent at the time of bis death which after his death is subject to the payment of the charges against his estate and the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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 interest423 therein testacy of the deceased spouse with respect to his community interest, said usufruct... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...150, 2 Inters. Com. Rep. 153. 8 Sup. Ct. Rep. 1073. . . . CHAPTER II GROSS ESTATE Revenue Act of 1924. SEC. .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 his estate and the expenses of its administration... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 halaman
...of all property, real or personal, tangible or intangible — Property Subject to Decedent's Debts (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,... | |
 | United States - 1928 - 268 halaman
...credit therefor claimed within three years after the filing of the return required by section 304. SEC. 302. The value of the gross estate of the decedent...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
 | United States. Supreme Court - 1928 - 872 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... | |
 | United States. Board of Tax Appeals - 1928 - 1560 halaman
...decedent shall be determined by including the value of 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... | |
 | United States - 1928 - 1164 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...the interest therein of the decedent at the time of his death; (b) To the extent of any interest therein of the surviving spouse, existing at the time... | |
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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... 
