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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 340. lappuse
1994
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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
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...States, under which the estate is being administered." Plaintiff contends that the Commissioner of Internal Revenue should have deducted from the gross estate...
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The Federal Reporter: Cases Argued and Determined in the ..., 257-258. sējumi

1919 - 2026 lapas
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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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Atlantic Reporter, 113. sējums

1921 - 956 lapas
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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
...those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether within or without the...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
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 lapas
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 lapas
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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 State Department Reports of the State of New ..., 10. sējums,55-60. izdevums

New York (State) - 1917 - 688 lapas
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 lapas
...dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...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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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 lapas
...above-mentioned Act, is the item "such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the...States, under which the estate is being administered." Since it does not appear open to question that state inheritance taxes are a primary charge against...
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