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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 824 halaman
...the tax there shall be included. in the gross estate the value at the tiny of death of all property, "(a) To the extent of the interest therein of the decedent at the tune of his death," and "(d) To the extent of any interest therein of which the decedent has at any...
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Reports of the U.S. Board of Tax Appeals, Volume 28

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...
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Reports of the U.S. Board of Tax Appeals, Volume 29

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...
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Federal Supplement, Volume 7

1934 - 1060 halaman
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Texas Law Review, Volume 12

1934 - 564 halaman
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Federal Taxes on Estates, Trusts and Gifts

Roswell Foster Magill, Robert Hiester Montgomery - 1935 - 480 halaman
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Internal Revenue Bulletin

1936 - 638 halaman
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Cases and Readings on Property: Introduction to Real and Personal ..., Volume 1

Everett Fraser - 1936 - 564 halaman
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