 | United States. Tax Court - Taxation - 1993 - 712 pages
...less deductions. Pursuant to sections 2031 and 2033, the value of the gross estate generally includes the value of all property to the extent of the interest therein of decedent at the time of his death. Estate of Jalkut v. Commissioner, 96 TC 675, 678 (1991). Further,... | |
 | Estate planning - 2003 - 156 pages
...above involved the application of § 2036(a) of the Internal Revenue Code. Section 2036(a) provides: The value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona... | |
 | United States - Session laws - 1939 - 780 pages
...situated, except real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the time of his death : (b) DOWER OR CTJRTESY INTERESTS. — To the extent of any interest therein of the surviving... | |
 | Yolanda Guevara - Education - 2005 - 676 pages
...court first analyzed what is meant by "at the time of his death" under section 2033, which states that "the gross estate shall include the value of all property...the interest therein of the decedent at the time of his death." Quoting United States v. Land,5 the court stated: To find the fair market value of a property... | |
 | Bruce R. Hopkins - Business & Economics - 2005 - 746 pages
...IRC §25 13. 74 IRC §25 18. 75lRC§2518(b). 76 Reg. § 25.2518-l(b). 77 IRC § 2001. 78 IRC §2031. property to the extent of the interest therein of the decedent at the time of his [or her] death."79 If the federal estate tax or any state inheritance (or succession, legacy, or... | |
 | David T. Lewis, Andrea C. Chomakos - Business & Economics - 2007 - 350 pages
...focusing on IRC Section 2036 in its attack on FLPs. Specifically, IRC Section 2036(a) provides that: The value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona... | |
 | CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...appeared. Effective 2-1-77. [Sec. 2038] SEC. 2038. REVOCABLE TRANSFERS. [Sec. 2038(a)] (a) IN GENERAL. — The value of the gross estate shall include the value of all property — (1) TRANSFERS AFTER JUNE 22, 1936. — To the extent of any interest therein of which the decedent... | |
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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. 
