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" For claims against the estate, and (4) For unpaid mortgages on, or any indebtedness in respect of, property where the value of the decedent's interest therein, undimlnlshed by such mortgage or indebtedness, Is Included In the value of the gross estate,... "
The Code of Federal Regulations of the United States of America - 144. lappuse
1972
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The Federal Reporter: Cases Argued and Determined in the ..., 257-258. sējumi

1919 - 2026 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered." The plaintiffs claimed that in assessing the amount of the tax, in order to ascertain the value of...
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The Northeastern Reporter, 124. sējums

1920 - 932 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) an exemption of $50,000." The tax becomes due one year after a decedent's death. Section 6336%e....
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Atlantic Reporter, 113. sējums

1921 - 956 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) an exemption of $50,000." Section 207 provides that the executor shall pay the tar to the collector...
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The New York Supplement, 166. sējums

1917 - 1258 lapas
...estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered." Whether, in determining the amount of the net estate for the purpose of assessing the federal tax,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 lapas
...Allowed Residents dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; Nan-residents (b) In the case of a nonresident, by deducting from...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (6) In the case of a non-resident, by deducting from the value of...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that...
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The State Department Reports of the State of New ..., 10. sējums,55-60. izdevums

New York (State) - 1917 - 688 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and "(2) An exemption of $50,000." From the foregoing it is apparent that the Federal estate tax is...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 lapas
...estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or...States, under which the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that...
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