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" ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate... "
The Federal Reporter - 618. lappuse
1923
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Cases Decided in the Court of Claims of the United States, 55-62. sējumi

United States. Court of Claims - 1927 - 902 lapas
...referred to definitely authorizes the deduction of certain expenses and charges, and then states, 4' and such other charges against the estate, as are...States, under which the estate is being administered." It is not to be assumed that the Congress, in attempting to promulgate a rule by which the net estate...
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Cases Decided in the Court of Claims of the United States, 66. sējums

United States. Court of Claims - 1929 - 868 lapas
...expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether...States, under which the estate is being administered, but not including any income taxes upon income received after the death of the decedent, or any estate,...
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The Federal Reporter: Cases Argued and Determined in the ..., 257-258. sējumi

1919 - 2026 lapas
...insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are...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 the...
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The Federal Reporter: Cases Argued and Determined in the ..., 263-264. sējumi

1920 - 2100 lapas
...Insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are...within or without the United States, under which the rstate is being administered ; and " (2) An exemption of $50,000.00." The question presented is whether...
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Atlantic Reporter, 113. sējums

1921 - 956 lapas
...insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are...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
...from theft, * * * support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate as are allowed...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
...the estate of those Domestic Stock Taxable Deductions Allowed Residents dependent upon the decedent, and such other charges against the estate, as are...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
...for by insurance; support during the settlement of the esestate of those dependent upon the decedent, and such other charges against the estate, as are...States, under which the estate is being administered; and (b) An exemption of $50,000. In the case of a non-resident decedent, the net estate is determined...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 lapas
...insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are...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
...insurance or otherwise, support during the settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are...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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