 | United States. Department of Justice - 1922 - 710 lapas
...201 of the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918.... | |
 | United States. Congress - 1924 - 1048 lapas
...following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. whether a resident or nonresident of the United States : " One per cent of the amount by... | |
 | 1921 - 2116 lapas
...District Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336V-;b), imposes a tax upon the transfer of the net estate...every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides: "That... | |
 | 1926 - 1144 lapas
...1919, § бЗЗвзДЬ) a tax "equal to the sum • • • of the net estate * * * is * * * imposed upon the transfer of the net estate of every decedent dying after the passage of this act," at fixed rates. By section 402 (Сотр. St. Ann. Supp. 1919, § 6336%c) the value of the... | |
 | 1919 - 2026 lapas
...percentages of the value of the net estate, to be determined as proTided in section 203, Is hereby Imposed upon the transfer of the net estate of every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.]... | |
 | 1921 - 1056 lapas
...intent is, we think, evidenced by a variety of considerations. (a) Section 201 (Comp. St. § 6336yab) imposes a tax upon the transfer of the net estate of "ever\y 1 person dying after the passage of this act." In section 202 the taxable estate of the decedent embraces... | |
 | 1921 - 268 lapas
...$2,817.69. Referring to the Act of Congress, we find Section 2 provides "that a tax * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act.,, etc. By the very terms of the Act, the tax is imposed upon the transfer only. The amount... | |
 | 1920 - 932 lapas
...Estate Tax," "Title III, Estate Tax," and "Title IX, War Estate Tax." The tax thus entitled is "imposed upon the transfer of the net estate of every decedent dying after the passage of this act." Section 201 (US Сотр. St. 1918, § 6336%b). Subsequent sections contain directions for... | |
 | 1921 - 956 lapas
...Section 6336 1/2B (Act of September 8, 1916, c. 463, f 201) provides: "A tax * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act whether a resident or nonresident of the United States." Section 6336 1/2H provides: "The... | |
 | 1917 - 1258 lapas
...percentages of the value of the not estate, to be determined as provided In section 203, Is hereby lm» posed upon the transfer of the net estate of every decedent dying after the passage of this act, whether a resident or non-resident of the United States: One per centum of the amount of... | |
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Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in Section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act, whether... 
