 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or Territory, or the District of Columbia, in respect of any property included in the gross estate," such credit not to exceed " 25 per centum of the tax imposed by this section," is uniform in its operation,... | |
 | Albert Bushnell Hart - Almanacs, American - 1926 - 1218 pages
...credited with the amount of any estate, inheritance, legacy or succession taxes actually paid to any state or territory or the District of Columbia, in respect...credit allowed by this subdivision shall not exceed 25 per centum of the tax imposed by this section." In order to check actual or possible evasion of... | |
 | New York (State). Special Joint Committee on Taxation and Retrenchment - Taxation - 1924 - 1034 pages
...with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or Territory or the District of Columbia, in respect...credit allowed by this subdivision shall not exceed 25 per centum of the tax imposed by this section." 1924 Revenue Act, sec. 301, b. In consequence of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or Territory or the District of Columbia, in respect...credit allowed by this subdivision shall not exceed 25 per centum of the tax imposed by this section. SEC. 302. The value of the gross estate of the decedent... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...any yt state, inheritance, legacy, or succession taxes actually paid to any State or Terri' ° '->ry or the District of Columbia, in respect of any property...credit allowed by this subdivision shall not exceed 25 per centum of the tax imposed by this section. SEC. 302. The value of the gross estate of the decedent... | |
 | New York (State). Legislature - New York (State) - 1925 - 962 pages
...imposed by said act is allowed for all estate, inheritance, legacy or succession taxes paid to any state or territory or the District of Columbia in respect of any property included in the gross estate as determined pursuant to said act, but such credit can in no event exceed twenty -five per cent of... | |
 | New York (State) - Administrative courts - 1925 - 800 pages
...estate, inheritance, legacy or succession taxes [Vol. 33] Tax Commission actually paid to any State or territory or the District of Columbia in respect of any property included in the gross estate, but these taxes are not to be deducted in arriving at the value of the property transferred for the... | |
 | New York (State). State Tax Commission - Taxation - 1925 - 548 pages
...imposed by said act is allowed for all estate, inheritance, legacy or succession taxes paid to any state or territory or the District of Columbia in respect of any property included in the gross estate as determined pursuant to said act, but such credit can in no event excecd twenty-five per cent of... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...estate, tax is allowed for any estate, inheritance, legacy or succession taxe* actually paid to any state or territory or the District of Columbia in respect of any property included in the groas estate, but these taxes are not to be deducted in arriving at the value of the property transferred... | |
 | New York (State). Legislature - New York (State) - 1925 - 1170 pages
...with the amount of any estate, inheritance, legacy, or succession taxts actually paid to any State or Territory or the District of Columbia, in respect of any property included in the gros* estate. The credit allowed by this subdivision shall not exceed 25 per centum of the tax imposed... | |
| |
... credited with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or Territory or the District of Columbia, in respect of any property included in the gross estate (not including any such taxes paid with respect... 
