 | United States. Court of Claims - 1929 - 868 pages
...provisions of section 203 (a) (1) of the revenue act of 1916, 39 Stat. 778, which reads as follows: " That for the purpose of the tax the value of the net estate...States, under which the estate is being administered." It is contended by the Government that the Massachusetts inheritance tax is imposed upon the privilege... | |
 | United States. Court of Claims - 1927 - 902 pages
...be determined — Opinion of the Court "(a) In the case of a resident, by deducting from the %alue of the gross estate — "(1) Such amounts for funeral...States, under which the estate is being administered." Plaintiff contends that the Commissioner of Internal Revenue should have deducted from the gross estate... | |
 | 1921 - 956 pages
...expenses, administration expenses, claims against the estate, unpaid mortgages, losses incurred daring the settlement of the estate arising from fires, storms,...States, under which the estate is being administered; and (2) an exemption of $50,000." Section 207 provides that the executor shall pay the tar to the collector... | |
 | 1917 - 1258 pages
...settlement of the estate arising from fires, storms, shipwreck or other casualty, and from theft, * * * support during the settlement of the estate of those...States, under which the estate is being administered." Whether, in determining the amount of the net estate for the purpose of assessing the federal tax,... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...support during the settlement of the estate of those Domestic Stock Taxable Deductions Allowed Residents dependent upon the decedent, and such other charges...States, under which the estate is being administered; and (2) An exemption of $50,000; Nan-residents (b) In the case of a nonresident, by deducting from... | |
 | New York (State) - 1917 - 688 pages
...the property or interests which shall be included in the gross estate. Section 203 provides " that for the purpose of the tax the value of the net estate...States, under which the estate is being administered; and "(2) An exemption of $50,000." From the foregoing it is apparent that the Federal estate tax is... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...decedent, are a portion of this gross estate within the United States. THE NET ESTATE. SBC. 203. That for the purpose of the tax the value of the net estate...States, under which the estate is being administered; and (2) An exemption of $50,000; (6) In the case of a non-resident, by deducting from the value of... | |
 | Joseph Warren - 1917 - 906 pages
...of the transfer or the creation of the trust, or at the time of the decedent's death. SEC. 203. That for the purpose of the tax the value of the net estate...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...creation of the trust, or at the time of the decedent's death. Net Estate, How Determined. Sec. 203. That for the purpose of the tax the value of the net estate...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pages
...Allowed Exemption NonResidents,. Deductions Allowed When Tax Due Discount Allowed Penalty SBC. 203. That for the purpose of the tax the value of the net estate...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that... | |
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... support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being... 
