 | United States. Board of Tax Appeals - Taxation - 1941 - 1630 pages
...decedent shall he determined by including ibp value at the time of his death of all property, real or personal, tangible or intangible, wherever situated—...(a) To the extent of, the interest therein of the ducedent at the timo of his death. The resolution of this question depends first upon whetlusr the... | |
 | United States - Law - 1964 - 1098 pages
...the decedent had an interest. The value of the groee estate shall include the value of all property to the extent of the Interest therein of the decedent at the time of his death. (As amended Oct. 18. 1962, Pub. L. 87-834. i 18(a) '2 »i A), 76Stat. 1052.) 1983 — Pub.... | |
 | United States. Tax Court - Law reports, digests, etc - 1943 - 1262 pages
...estate of the decedent shall be determined by Including the value * * • of all property • • • (a) To the extent of the Interest therein of the decedent at the time of his death ; **•**•* (c) To the extent of any Interest therein of which the decedent has at any... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...wherever situated, except real property situated outside the Philippines — (a) Decedent's interest. — To the extent of the interest therein of the decedent at the time of his death; (6) Transfers in contemplation of death. — To the extent of any interest therein of which... | |
 | Administrative law - 1970 - 344 pages
...value of the decedent's gross estate. The value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. (For certain exceptions in the case of real property situated outside the United States,... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...1944, see— Eighth Edition, p. 482, Ninth Edition, p. 956. See. 811. (a) Decedent* interest.—'!'" the extent of the interest therein of the decedent at the time of his death; Sec. 811 (a), IRC, supra, originated 1916 as Sec. 202 (a), RA of 1916. For any amendments... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...except real property situated outside of the United States — Sec. 811. (a) Decedents Interest.— To the extent of the interest therein of the decedent at the time of his death; Sec. 811. (b) Dower or curtesy Interests.— To the extent of any interest therein of the... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...property. Under section 2033 of the Code the value of the gross estate includes the value of all property to the extent of the interest therein of the decedent at the time of his death. Section 2036 (a) (1) of the Code provides that the value of the gross estate shall include... | |
 | United States. Tax Court - Law reports, digests, etc - 1959 - 1372 pages
...the gross estate shall include the value of all property, real or personal, tangible or intangible, "to the extent of the interest therein of the decedent at the time of his death." of which is properly ineludible in her gross estate. We point out that we are not dealing... | |
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That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
