 | United States - Law - 1983 - 968 pages
...imposed by section 2001, the value of the taxable estate shall, except as limited by subsection (b), be determined by deducting from the value of the gross...included in determining the value of the gross estate. (b) Limitation in the case of life estate or other terminable interest (1) General rule Where, on the... | |
 | United States - Law - 1953 - 1744 pages
...(g) (2). (e) Bequests, etc., to surviving spouse. (1) Allowance of marital deduction. (A) In general. An amount equal to the value of any interest in property...included in determining the value of the gross estate. (B) Life estate or other terminable interest. Where, upon the lapse of time, upon the occurrence of... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 pages
...DEDUCTION. — "(A) In General. — An amount equal to the value of any interest in property passing from the decedent to his surviving spouse, but only...included in determining the value of the gross estate. "(B) Life Estate or Other Terminable Interests. — Where, upon the lapse of time, upon the occurrence... | |
 | United States. Congress. Senate. Committee on Finance - Income tax - 1948 - 678 pages
...DEDUCTION. — "(A) In General. — An amount equal to the value of any interest In property passing from the decedent to his surviving spouse, but only...included in determining the value of the gross estate. "(B) Life Estate or Other Terminable Interests. — Where, upon the lapse of time, upon the occurrence... | |
 | Administrative law - 1970 - 344 pages
...charitable, etc., deductions because of "prohibited transactions". (a) Sections 503(e) and 681 (b) (5) provides that no deduction which would otherwise...decedent who was a citizen or resident of the United States at the time of his death for the value of any property interest which passed from the decedent... | |
 | Administrative law - 1959 - 1126 pages
...Internal Revenue la not required in order to limit the deduction of the trust under section 681 (b) or to deny exemption of the organization under section...Included In determining the value of the gross estate. § 20.2056 (a)-l Marital deduction; in general, (a) A deduction is allowed under section 2056 from... | |
 | Administrative law - 1968 - 322 pages
...whether by whole or half blood, spouse, ancestors, and lineal descendants. 155 20.2056(a) § 20.2056 (u) Statutory provisions; bequests, etc., to surviving...included in determining the value of the gross estate. § 20.2056(a)-l Marital deduction; in general. (a) A deduction is allowed under section 2056 from the... | |
 | Administrative law - 1977 - 532 pages
...prohibited transaction after December 31, 1969. [TD 7318, 39 FR 25456, July 11, 1974] §20.2056(a) Statutory provisions; bequests, etc., to surviving...included in determining the value of the gross estate. § 20.2056(a)— 1 Marital deduction; in general. (a) A deduction is allowed under section 2056 from... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...marital deduction.— (A) In General.—An amount equal to the value of any interest in property u'hich passes or has passed from the decedent to his surviving...included in determining the value of the gross estate. (B) Life Estate or Other Terminable Interest.— Where, upon the lapse of time, upon the occurrence... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...spouse.— Sec. 812. (e) (1) Allowance of marital deduction.— Sec. 812. (e) (1) (A) In general. — An amount equal to the value of any interest in property...included in determining the value of the gross estate. Sec. 812. (e) (1) (B) Life estate or other terminable Interest. — Where, upon the lapse of time,... | |
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SEC. 2056. Bequests, etc., to surviving spouse — (a) Allowance of marital deduction. For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting... 
