 | United States. Court of Claims - 1936 - 940 lapas
...provision of section 402 (a) of the Revenue Act of 1921 real estate situated in West Virginia is not to be included in the gross estate of a decedent for estate tax purpose. Defendant demurred to plaintiffs' petition, and accordingly the facts are admitted for the... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 lapas
...determination of her income tax liability is governed by the Internal Revenue Code of 1954 which has adopted the principle that the date of death value...estate tax in the estate of her husband. PROPOSED FORM OF AMENDMENT (1) The unnecessary discrimination which we have described may be eliminated by a... | |
 | United States. Congress. Senate. Committee on Finance - 1960 - 226 lapas
...deduction for its appropriate share of the estate taxes paid on income in respect of a decedent (ie, item included in the gross estate of a decedent for estate tax purposes and in income of the decedent's successor for income tax purposes). The balance of the deduction would... | |
 | United States. Internal Revenue Service - 1977 - 632 lapas
...of the United States heretofore or hereafter enacted or under § 58-162, upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid shall be prorated among the persons... | |
 | United States. Tax Court - 1973 - 1208 lapas
...provisions of any Federal estate tax law, now existing or hereafter enacted, upon or with respect to any property required to be Included In the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid, except In a case where a testator... | |
 | United States. Tax Court - 1988 - 1416 lapas
...Commonwealth of Virginia or the United States heretofore or hereafter enacted, upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid shall be prorated among the persons... | |
 | CCH Incorporated - 2007 - 872 lapas
...and Expenses. A distribution of property by a corporation in redemption of its stock that has been included in the gross estate of a decedent for estate tax purposes can qualify as an exchange to the extent that the amount of the distribution does not exceed the sum... | |
 | United States. Tax Court - 1955 - 1454 lapas
...twenty-eight, or under any death tax law of the United States hereafter enacted, upon or with respect to any property required to be Included In the gross estate of a decedent under the provisions of any such law, the anionnt of the tax so paid, except ID a case where a testator... | |
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States heretofore or hereafter enacted upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid, except in a case where a testator otherwise directs... 