 | United States - Law - 1964 - 1098 pages
...interest therein or had possessed a power of appointment in respect of the property or Interest " § 2033. Property in which the decedent had an interest. The value of the groee estate shall include the value of all property to the extent of the Interest therein of the decedent... | |
 | United States - Law - 1983 - 968 pages
...sections 2013, 2037, 2043. 2045. 2055. 2106, 2207, 6324 of this title. § 2042. Proceeds of life insurance The value of the gross estate shall Include the value of all propertyCD Receivable by the executor To the extent of the amount receivable by the executor as insurance... | |
 | United States. Tax Court - Government publications - 1971 - 1470 pages
...[donative] inter vivos transfer." •SEC. 2038. TRANSFERS WITH RETAINED LIFE ESTATE. fa) GENERAL RULE. — The value of the gross estate shall include the value of all I>rr>i*rty to the ex'ent of any Interest therein of which the decedent has at any time made a transfer... | |
 | United States. Tax Court - Government publications - 1974 - 936 pages
..." The Federal statute here involved is inclusive but not definitive, including in the gross estate "all property to the extent of the interest therein of the decedent." It has been held, particularly with regard to interests in trusts, that the potential inclusion of... | |
 | Administrative law - 1972 - 336 pages
...2, 1970] §20.2040 Statutory provisions; joint interest«. SEC. 2040. Joint interests. The value oí the gross estate shall Include the value of all property to the extent of the Interest therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent... | |
 | United States. Congress. House. Veterans' Affairs Committee - 1972 - 78 pages
...concerned with Federal tax policy. 2282 3 Section 2042 of the Internal Revenue Code of 1954 provides that the value of the gross estate shall include the value of all insurance proceeds receivable by the executor or receivable by other beneficiaries, to the extent a... | |
 | Administrative law - 1973 - 348 pages
...28718, Dec. 29, 1972] § 20.2033 Statutory provisions; property in which the decedent had an interest. SEC. 2033. Property in which the decedent had an interest....value of the gross estate shall include the value oí all property to the extent of the interest therein of the decedent at the time of his death. [Sec.... | |
 | Administrative law - 1974 - 364 pages
...28718, Deo. 29, 1972] § 20.2033 Statutory provisions; property in which the decedent had an interest. SEC. 2033. Property in which the decedent had an interest....property to the extent of the interest therein of tue decedent at the time of his death. [Sec. 2033 as amended by sec. 18, Revenue Act 1962 (76 Stat.... | |
 | Administrative law - 1974 - 364 pages
...28718, Dec. 29, 1972] § 20.2033 Statutory provisions; property in which the decedent had an interest. SEC. 2033. Property in which, the decedent had an...property to the extent of the interest therein of tne decedent at the time of his death. [Sec. 2033 as amended by sec. 18, Revenue Act 1962 (76 Stat.... | |
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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. 
