...therein, undiminished by such mortgage or indebtedness, is included in the value of the gross estate, ... as are allowed by the laws of the jurisdiction, whether...the estate is being administered, but not including and full consideration in money or money's worth." In the estate tax this requirement is limited to...

...under section 812 (b) (ft) of the Interuul Revenue Code, which provided for the deduction of amounts "reasonably required and actually expended for the...the estate of those dependent upon the decedent." This deduction was eliminated by section 502 of the Revenue Act of 1930, effective with respect to...

...the value of a decedent's gross estate such amounts for claims against the estate as are allowable by the laws of the jurisdiction, whether within or...States, under which the estate is being administered. Section 20.2053-4 of the Estate Tax Regulations provides, in part, that the amounts that may be deducted...

...and 4 of Public Law 414 (84th Cong.), approved February 20, 195C (see section 81.37a) ; and amounts reasonably required and actually expended for the...during the settlement of the estate of those dependent uixm the decedent. PAR. 16. There is inserted immediately preceding section 81.73 the 'ol lowing: SEC....

...by the addition of a new suhpnnigniph (H) reading as follows: "(H) Such interest consists of amounts reasonably required and actually expended for the support, during the settlement of the estate, of a surviving spouse dependent upon the decedent; and such amounts for the purposes of suhpiirngraph...

...section 812 (b) (5) of the internal Revenue Code of 1930, which provided for the deduction of amounts "reasonably required and actually expended for the...the estate of those dependent upon the decedent." This deduction as such was eliminated by section r.irj of the Revenue Act of 1050, effective with respect...

...and continuing until 1950, amounts paid to a surviving spouse as a widow's award, were, to the extent "reasonably required and actually expended for the support during the settlement of the estate," expressly deductible for estate tax purposes, under section 812(b) (5) of the 1939 Code. In 1950, however,...

...undiminished by such mortgage or indebtedness, is included in the value of the gross estate, as are allowable n of income; or (3) in connection with the determination,...refund of any tax, (a) ALLOWANCE OF DEDUCTION. — (b) OTHER ADMINISTRATION EXPENSES. — Subject to the limitations in paragraph (1) of subsection (c),...

...the 1939 Code, which allowed an estate tax deduction, as an expense of administration, for amounts "reasonably required and actually expended for the...the estate of those dependent upon the decedent." 26 USC (1946 ed.) § 812 (b)(5). As the legislative history shows, support payments under § 812 (b)(5)...

...the 1939 Code, which allowed an estate tax deduction, as an expense of administration, for amounts "reasonably required and actually expended for the...the estate of those dependent upon the decedent." 26 USC (1946 ed.) §812(b)(5). As the legislative history shows, support payments under §812(b)(5)...