| United States - 1964 - 1098 lapas
...1П.— GROSS ESTATE § 2031. Definition of gross estate, (a) General. The value of the gross estate of the decedent shall be determined by including to the...provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated. (As amended Oct.... | |
| 1970 - 344 lapas
...gross estate. SEC. 2031. Definition of gross estate — (a) General. The value of the gross estate of the decedent shall be determined by including to the...provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated. (b) Valuation of... | |
| 1977 - 532 lapas
...gross estate. SEC. 2031. Definition of gross estate— (a) General. The value of the gross estate of the decedent shall be determined by including to the...provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated. (b) Valuation of... | |
| 1968 - 322 lapas
...gross estate. SEC. 2031. Definition of gross estate — (a) General. The value of the gross estate of the decedent shall be determined by including to the...provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated. (b) Valuation of... | |
| United States. Congress. House. Committee on Ways and Means - 1961 - 1100 lapas
...follows : "Sec. 2031. DEFINITION OF GROSS ESTATE. "(a) GENERAL. — The value of the gross estate of the decedent shall be determined by including to the...provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, whereever situated, except real property... | |
| United States. Internal Revenue Service - 1963 - 1264 lapas
...GROSS ESTATE. SEC. 2031. DEFINITION OF GROSS ESTATE. (a) GENERAL. — The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, tinvalue at the time of his death of all property, real or personal, tangible or intangible, wherever... | |
| United States. Internal Revenue Service - 1978 - 630 lapas
...and a fair market value of 50x dollars. LAW AND ANALYSIS Section 2031 of the Internal Revenue Code provides that the value of the gross estate of the...be determined by including, to the extent provided by law, the value at the time of death of all property, real or personal, tangible or intangible, wherever... | |
| United States. Internal Revenue Service - 1976 - 720 lapas
...existing remaindermen would decrease accordingly. Section 2031 of the Internal Revenue Code of 1954 provides that the value of the gross estate of the...be determined by including, to the extent provided by law, the value at the time of death of all property, real or personal, tangible or intangible, wherever... | |
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