 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...— (a) EXEMPTION. — An exemption of $100,000; (b) EXPENSES, LOSSES, INDEBTEDNESS, AND TAXES. — Such amounts — (1) for funeral expenses, (2) for...administration expenses, (3) for claims against the estate, (4) for unpaid mortgages upon, or any indebtedness in respect to, property where the value of decedent's... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...— (a) EXEMPTION. — An exemption of $100,000; (b) EXPENSES, LOSSES, INDEBTEDNESS, AND TAXES. — Such amounts — (1) for funeral expenses, (2) for...administration expenses, (3) for claims against the estate, (4) for unpaid mortgages upon, or any indebtedness in respect to, property where the value of decedent's... | |
 | Administrative law - 1960 - 1580 pages
...expenses, indebtedness, and taxes. SEC. 2053. Expenses, indebtedness, and taxes — (a) General rule. For purposes of the tax Imposed by section 2001, the value...or any indebtedness in respect of, property where the value of the decedent's interest therein, undimlnlshed by such mortgage or indebtedness, Is Included... | |
 | Administrative law - 1970 - 344 pages
...[TD 6600, 27 PR 4985, May 29, 1962] § 20.2054 Statutory provisions; losses. SEC. 2054. Losses. For purposes of the tax imposed by section 2001, the value...shall be determined by deducting from the value of the gross estate losses incurred during the settlement of estates arising from fires, storms, shipwrecks,... | |
 | Administrative law - 1976 - 478 pages
...allowed for estate tax purposes. § 20.2052 Statutory provisions; exemption. Sac. 2062. Exemption. For purposes of the tax Imposed by section 2001, the value of the taxable estate shall be detamined by deducting from the value of the grom estate an exemption of seo,ooo. § 20.2052—i Exemption.... | |
 | Administrative law - 1960 - 618 pages
...deduction. 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 from the value of the... | |
 | Administrative law - 1959 - 1126 pages
...deduction. 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 from the value of the... | |
 | Administrative law - 1968 - 322 pages
...deduction. 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 from the value of the... | |
 | Administrative law - 1964 - 82 pages
...taxes — (1) General rule. Notwithstanding the provisions of subsection (c)(l)(B) of this section, for purposes of the tax imposed by section 2001 the value of the taxable estate may be determined, if the executor so elects before the expiration of the period of limitation for... | |
 | Administrative law - 1977 - 532 pages
...taxes— ( 1 ) General rule. Notwithstanding the provisions of subsection (c)(1)(B) of this section, for purposes of the tax imposed by section 2001 the value of the taxable estate may be determined, if the executor so elects before the expiration of the period of limitation for... | |
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For purposes of the tax Imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate... 
