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" Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent... "
Massachusetts Reports - Page 472
by Massachusetts. Supreme Judicial Court - 1920
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...in her husband's will ? The tax imposed by section 401 of the revenue act of 1918, 40 Stat. 1057, is upon " the transfer of the net estate of every decedent " dying after the passage of the act. Section 402 prescribes the method of ascertaining this net estate and requires the inclusion...
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...National Bank \. United States, 278 US 327. Section 401 of the revenue act of 1921 imposed a tax on " the transfer of the net estate of every decedent " dying after the passage of the act, and section 402 provided that in valuing the gross estate from which the net income is computed,...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918....
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Congressional Record: Proceedings and Debates of the ..., Volume 65, Part 2

United States. Congress - Law - 1924 - 1048 pages
...following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. whether a resident or nonresident of the United States : " One per cent of the amount by which the...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...the following percentages of its value is hereby sovoSM39<lfte777 imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of whicn is taxable under such section (the value of such net estate to be determined...
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The Federal Reporter

Law reports, digests, etc - 1926 - 1142 pages
...St. Ann. Supp. 1919, § бЗЗвзДЬ) a tax "equal to the sum • • • of the net estate * * * is * * * imposed upon the transfer of the net estate...every decedent dying after the passage of this act," at fixed rates. By section 402 (Сотр. St. Ann. Supp. 1919, § 6336%c) the value of the gross estate...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 257-258

Law reports, digests, etc - 1919 - 2026 pages
...percentages of the value of the net estate, to be determined as proTided in section 203, Is hereby Imposed upon the transfer of the net estate of every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.] "Sec....
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

Law reports, digests, etc - 1921 - 2116 pages
...Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336V-;b), imposes a tax upon the transfer of the net estate of every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides:...
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The York Legal Record, Volume 35

Law - 1921 - 268 pages
...$2,817.69. Referring to the Act of Congress, we find Section 2 provides "that a tax * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act.,, etc. By the very terms of the Act, the tax is imposed upon the transfer only. The amount of the tax...
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The Northeastern Reporter, Volume 124

Law reports, digests, etc - 1920 - 932 pages
...the net estate to be determined as provided in section two hundred and three [sec. 6336%d] is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. * * »» Then follows a table of percentages, viz., "one percentum of the amount of such net estate...
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