 | United States. Board of Tax Appeals - 1926 - Broj stranica: 1616
...1918 and 1921, and section 303 of the Revenue Act of 1924, are substantially the same, and provide : That for the purpose of the tax the value of the net...value of the gross estate — (1) Such amounts for * * * administration expenses * * * as are allowed by the laws of the jurisdiction, whether within... | |
 | 1926 - Broj stranica: 1086
...Revenue Law in force at that time (Сотр. St. Ann. Supp. 3923, § бЗЗбз^а), provides as follows: "(a) In the case of a resident, by deducting from...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where... | |
 | 1926 - Broj stranica: 1118
...the Revenue Law in force at that time (Coinp. St. Ann. Supp. ]923, § 6336%d), provides as follows: "(a) In the case of a resident, by deducting from...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - Broj stranica: 744
...percentages graduated according to value. Section 403 (Comp. St. Ann. Supp. 1919, § 6336%d) provides that for the purpose of the tax the value of the net estate shall be determined in the case of a resident of the United States by deducting ( 1 ) funeral and administration expenses,... | |
 | United States. Board of Tax Appeals - 1926 - Broj stranica: 1508
...Scottish Rite is an authorized deduction from the decedent's gross estate under this Act, which provides : That for the purpose of the tax the value of the net estate shall be determined — * * * by deducting from the value of the gross estate * * * all bequests, legacies, devises, *... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - Broj stranica: 1082
...in contemplation of death within the meaning of this act. DEDUCTIONS FROM THE GROSS ESTATE Sec. 6. That for the purpose of the tax, the value of the net estate shall be determined; Resident (a) In the case of a resident, by deducting from the value of the gross estate — Debts and... | |
 | United States. Supreme Court - 1926 - Broj stranica: 810
...the Act is, a tax ' upon the transfer of the net estate ' of the decedent. § 400; 40 Stat. 1096. ' For the purpose of the tax the value of the net estate shall be determined ' by deducting certain allowances from the gross estate. § 403. By § 402 " the value of the gross... | |
 | United States. Internal Revenue Service - 1926 - Broj stranica: 620
...all property, real or personal, tangible or intangible, wherever situated — Section 203 provided that, for the purpose of the tax, the value of the net estate should be determined by making certain deductions, including such other charges against the estate... | |
 | United States. Department of Justice - 1926 - Broj stranica: 686
...and is subject to distribution as part of his estate. * * * " (39 Stat. 777). Section 203 provided that, for the purpose of the tax, the value of the net estate should be determined by making certain deductions, including such other charges against the estate... | |
 | United States. Board of Tax Appeals - 1927 - Broj stranica: 1530
...gross estate. The pertinent parts of section 403 of the Revenue Act of 1921 are as follows : Sec. 403. That for the purpose of the tax the value of the net...the case of a resident, by deducting from the value ol the gross estate * * * (3) The amount of all bequests, * * • for the use of any corporation organized... | |
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That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate... 
