 | United States. Board of Tax Appeals - Taxation - 1926 - 1616 pages
...1918 and 1921, and section 303 of the Revenue Act of 1924, are substantially the same, and provide : That for the purpose of the tax the value of the net...value of the gross estate — (1) Such amounts for * * * administration expenses * * * as are allowed by the laws of the jurisdiction, whether within... | |
 | Law reports, digests, etc - 1926 - 1086 pages
...Revenue Law in force at that time (Сотр. St. Ann. Supp. 3923, § бЗЗбз^а), provides as follows: "(a) In the case of a resident, by deducting from...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where... | |
 | Law reports, digests, etc - 1926 - 1118 pages
...the Revenue Law in force at that time (Coinp. St. Ann. Supp. ]923, § 6336%d), provides as follows: "(a) In the case of a resident, by deducting from...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...percentages graduated according to value. Section 403 (Comp. St. Ann. Supp. 1919, § 6336%d) provides that for the purpose of the tax the value of the net estate shall be determined in the case of a resident of the United States by deducting ( 1 ) funeral and administration expenses,... | |
 | United States. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...Scottish Rite is an authorized deduction from the decedent's gross estate under this Act, which provides : That for the purpose of the tax the value of the net estate shall be determined — * * * by deducting from the value of the gross estate * * * all bequests, legacies, devises, *... | |
 | United States. Supreme Court - Law reports, digests, etc - 1926 - 810 pages
...the Act is, a tax ' upon the transfer of the net estate ' of the decedent. § 400; 40 Stat. 1096. ' For the purpose of the tax the value of the net estate shall be determined ' by deducting certain allowances from the gross estate. § 403. By § 402 " the value of the gross... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...all property, real or personal, tangible or intangible, wherever situated — Section 203 provided that, for the purpose of the tax, the value of the net estate should be determined by making certain deductions, including such other charges against the estate... | |
 | United States. Department of Justice - Administrative law - 1926 - 686 pages
...and is subject to distribution as part of his estate. * * * " (39 Stat. 777). Section 203 provided that, for the purpose of the tax, the value of the net estate should be determined by making certain deductions, including such other charges against the estate... | |
 | United States. Board of Tax Appeals - Taxation - 1927 - 1530 pages
...gross estate. The pertinent parts of section 403 of the Revenue Act of 1921 are as follows : Sec. 403. That for the purpose of the tax the value of the net...the case of a resident, by deducting from the value ol the gross estate * * * (3) The amount of all bequests, * * • for the use of any corporation organized... | |
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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... 
