 | United States. Department of Justice - Administrative law - 1920 - 740 pages
...expenses of its administration and is subject to distribution as part of his estate * * *. " Sec. 203. That for the purpose of the tax the value of the net..."(a) In the case of a resident, by deducting from the valve of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...portion of the gross estate of said decedent. (TP 2530.) Determination of vnUe of net estnfp. SEC. 203. tled " An act to prohibit the importation and use of opium for other than medici — (1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid... | |
 | United States. Congress. Senate. Committee on Finance - Internal revenue - 1921 - 836 pages
...a comparison of these sections. Senator SMOOT. All that you intend to do is to amend section 403 : "That for the purpose of the tax the value of the net estate shall be determined" including "any community chest, fund, or foundation?" Mr. GKEENOUUH. "ies, sir. Senator SMOOT. And... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...comparison of these sections. Senator SMOOT. All that you intend to do is to amend section 403 : '' That for the purpose of the tax the value of the net estate shall bo determined " including " any community chest, fund, or foundation I " Mr. GREENOUÍÍH. Yes, sir.... | |
 | United States - Law - 1921 - 642 pages
...other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value of the net Net value deterestate shall be determined — (a) In the case of a resident, by deducting from the... | |
 | United States - Law - 1922 - 1028 pages
...policies taken out by the decedent upon his own life. SEC. 403. [Value of net estate — .determination.] That for the purpose of the tax the value of the net...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except, in the case of a resident decedent, where... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...other beneficiaries as insurance under policies taken out by the decedent upon his own life. Sec. 403. That for the purpose of the tax the value of the net...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except, in the case of a resident decedent, where... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value of the net...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except, in the case of a resident decedent, where... | |
 | Mississippi - Session laws - 1924 - 828 pages
...exemption of ten thousand dollars. Deductions in the case of a non-resident. Sec. 8. That for the purposes of the tax the value of the net estate shall be determined — (a) In the case of a non-resident of the state of Mississippi, by deducting from the value of that part of his gross estate... | |
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That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate... 
