 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...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 decedent at the time, of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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 decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...ownership of the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to the payment of the charges against his estate and the... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...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 decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...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 decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...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 decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
 | United States - 1919 - 460 pages
...death of till property, real or personal, tangible or intangible, wherever situated — («) To tlie. extent of the interest therein, of the decedent at the time of his death irhich after his death is subject to the payment of the charges against his estate and the... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...of his death of all proi>erty, real or personal, tangible or intangible, wherever situated — (a) States his death which after his death is subject to the payment of the charges against his estate and the... | |
 | Irving National Bank, New York - 1920 - 150 pages
...of his death of all property, real and personal, tangible or intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the... | |
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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. 
