 | United States. Internal Revenue Service - Internal revenue - 1976 - 624 pages
...Revenue Code of 1954 provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of death. Section 2039 (a) of the Code provides for the inclusion in the decedent's gross estate of the... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 652 pages
...Revenue Code of 1954 provides that the value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of death. Section 20.2033-1 (a) of the Estate Tax Regulations requires that the gross estate include all... | |
 | United States. Internal Revenue Service - Internal revenue - 1977
...Revenue Code of 1954 provides that "The value of the gross estate shall include the value of all property b ؓ his death." Section 20.2033-1 (a) of the Estate Tax Regulations provides: In general. The gross estate... | |
 | United States. Tax Court - Taxation - 1979 - 1248 pages
...THE DECEDENT HAD AN INTEREST. The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. 'Sec. 2035 was subsequently amended by TRA 1976. 7SEC. 2035(a). GENERAL RULE.— The value... | |
 | United States. Tax Court - Government publications - 1991 - 968 pages
...2033 provides in broad terms that 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. In Estate of Watson v. Commissioner, 94 TC 262, 275 (1990), we concluded that the value... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1983 - 1168 pages
...defines the "value of the gross estate" for estate tax purposes to "include the value of all property to the extent of the interest therein of the decedent at the time of his death." Section 2053(a) provides that the "value of the taxable estate shall be determined" by... | |
 | Charles T. Clotfelter - Business & Economics - 2007 - 336 pages
...measures are available. Gross estate is defined in the tax law to include "the value of all property to the extent of the interest therein of the decedent at the time of his death" (Internal Revenue Code 1982, sec. 2033). In addition, transfers made within three years... | |
 | United States - Session laws - 1939 - 780 pages
...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 : (b) DOWER OR CTJRTESY INTERESTS. — To the extent of any interest therein of the surviving... | |
 | Bruce R. Hopkins - Business & Economics - 2005 - 746 pages
...13. 74 IRC §25 18. 75lRC§2518(b). 76 Reg. § 25.2518-l(b). 77 IRC § 2001. 78 IRC §2031. property to the extent of the interest therein of the decedent at the time of his [or her] death."79 If the federal estate tax or any state inheritance (or succession, legacy, or... | |
 | Yolanda Guevara - Education - 2005 - 676 pages
...under section 2033, which states that "the gross estate shall include the value of all property ... to the extent of the interest therein of the decedent at the time of his death." Quoting United States v. Land,5 the court stated: To find the fair market value of a property... | |
| |
That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
