 The amounts that may be deducted as claims against a decedent's estate are such only as represent personal obligations of the decedent existing at the time of his death, whether or not then matured, and interest thereon which had accrued at the time of...  Reports of the United States Tax Court - 847. lappuseautors: United States. Tax Court - 1990Pilnskats - Par šo grāmatu
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 lapas
...U 1962. Art. 45. Claims against the estate. — The amounts that may be deducted under this heading are such only as represent personal obligations of...decedent existing at the time of his death, whether then matured or not. Obligations contracted by the executor are not deductible. Only such claims as... | |
 | Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 864 lapas
...Regulatiooi 37. § 341. Claims Against the Estate The amounts that may be deducted under this heading are such only as represent personal obligations of...decedent existing at the time of his death, whether then matured or not. Obligations contracted by the executor are not deductible under this head. Only... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 lapas
...employ one. AST. 36. Claims against the estate. — The amounts that may be deducted under this heading are such only as represent personal obligations of...decedent existing at the time of his death, whether then matured or not, but only to the extent that the liability therefor was incurred or contracted... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 lapas
...necessary to employ one.8 § 366. Debts of the Decedent. The amounts deductible as claims against the estate are such only as represent personal obligations...decedent existing at the time of his death, whether then matured or not, but only to the extent that the liability therefor was incurred or contracted... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...is persuasive. "Claims against the estate. — The amounts that may be deducted under this heading are such only as represent personal obligations of...decedent existing at the time of his death, whether [then] matured or not. Other obligations are not deductible. Only such claims as are actually enforceable... | |
 | United States. Board of Tax Appeals - 1927 - 1530 lapas
...deductions, is persuasive." " Claims against the estate. The amounts that may be deducted under this heading are such only as represent personal obligations of...decedent existing at the time of his death, whether matured or not. Other obligations are not deductible. Only such claims as are actually enforceable... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...employ one. ART. 36. Claims against the estate.—The amounts that may be deducted under this heading are such only as represent personal obligations of...decedent existing at the time of his death, whether then matured or not, but only to the extent that the liability therefor was incurred or contracted... | |
 | 1939 - 1030 lapas
...employ one.*t 80.36 Claims against the estate. The amounts that may be deducted under this heading are such only as represent personal obligations of...interest thereon which had accrued at the time of death. If, as authorized by subdivision (j) of section 302 of the Revenue Act of 1926, as added by section... | |
 | United States. Internal Revenue Service - 1939 - 636 lapas
...follows: ART. 36. Claims against the estate. — The amounts that may be deducted under this heading are such only as represent personal obligations of...interest thereon which had accrued at the time of death. If, as authorized by subdivision (j) of section 302 of the Revenue Act of 1926, as amended (such subdivision... | |
 | United States. Tax Court - 1948 - 1248 lapas
...follows : Src. 81.36. Claims against the estate. — The amounts that may be deducted under this heading are such only as represent personal obligations of...enforceable against the decedent's estate may be deducted. If the claim Is founded upon a promise or agreement, the deduction therefor is limited to the extent... | |
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