| United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...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 decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the exOpinion of the Court... | |
| United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...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... | |
| Law reports, digests, etc - 1926 - 1144 pages
...the gross estate of the decedent includes the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) to the extent of his interest therein which is subject to the payment of charges against his estate and the expenses... | |
| Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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 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... | |
| Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...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 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 - Gifts - 1917 - 908 pages
...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 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... | |
| Joseph Warren - Executors and administrators - 1917 - 906 pages
...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 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, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 pages
...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:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate... | |
| William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...the deceased was not complete, the value to be included in the estate is the value of the property "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... | |
| Joseph Jay Scott - Electronic books - 1917 - 386 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges... | |
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