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" ... (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 and is subject to distribution as part of his... "
Comparison of the Revenue Acts of 1918 and 1921: With Index ... - Page 90
by United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - Claims - 1937 - 710 pages
...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)...interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesv, or by virtue of a statute creating an estate...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...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)...is subject to distribution as part of his estate; ***** "(c) To the extent of any interest therein of which the decedent has at any time made a transfer,...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...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)...payment of the charges against his estate and the exOpinion of the Court penses of its administration and is subject to distribution as part of his estate...
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated (a) to the...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...effect that the taxable estate must be (1) an interest of the decedent at the time of his death, (2) which after his death is subject to the payment of...estate and the expenses of its administration, and (3) is subject to distribution as part of his estate, are expressed conjunctively, and it would be...
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The New York Supplement, Volume 172

Law reports, digests, etc - 1919 - 1082 pages
...property, real or personal, tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his...its administration and is subject to distribution as a part of his estate, and covers transfers made in contemplation of, or intended to take effect in...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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...estate. (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust,...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...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...estate; (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust,...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...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...estate. ( b ) To the extent of any interest therein of which the decedent hac at any time made a transfer, or with respect to which he has created a trust,...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - Executors and administrators - 1917 - 906 pages
...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...is subject to distribution as part of his estate. created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after...
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