...marital relationship existing between them. Section 402 (a) and (b) of the Revenue Act of 1921 provides: That the value of the gross estate of the decedent...situated— (a) To the extent of the Interest therein of the deceilent at the time of his death which after his death is subject to the payment of the charges against...

...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 interest therein of the decedent at the time of his death. ART. 10. Character of interests included.—It is designed by the foregoing provision of...

...of the gross estate is to be determined by including the value at the time of death of all property to the extent of the interest therein of the decedent at the time of death which after his death is subject to the payment of the charges against his estate and the expenses...

...estate as specifically denned in § 302 less deductions permitted by § 303. The former section declares that " the value of the gross estate of the decedent...the interest therein of the decedent at the time of his death." (b) To the extent of any interest therein of the surviving spouse as or in lieu of dower...

...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 bis death is subject to the payment of the charges against his estate and the expenses of its administration...

...the tax there shall be included. in the gross estate the value at the tiny of death of all property, "(a) To the extent of the interest therein of the decedent at the tune of his death," and "(d) To the extent of any interest therein of which the decedent has at any...

...taxable estate. The tax here is proposed by section 302 (a) of the Revenue Act of 1926, which reads : (a) To the extent of the interest therein of the decedent at the 'time 'of his death. The Attorney General of the United States l and the Treasury Department* have ruled that...

...situated, except real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time of his death ; (c) TRANSFERS IN CONTEMPLATION OF, OR TAKING EFFECT AT DEATH. — To the extent of any...

...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 interest therein of the decedent at the time of his death; "(c) To the extent of any interest therein of which the decedent baa at any time made a...

...tangible or intangible, wherever situated, except real property situated outside the United States — (a) To the extent of the interest therein of the decedent at the time of his death: * * * 80.13 Property of decedent at time of death. It is designed by the foregoing provision...