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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... "
Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ... - 238. lappuse
autors: United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 lapas
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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
...or from theft, when such losses are not compensated for by insurance or otherwise, and such amounts reasonably required and actually expended for the...income received after the death of the decedent, or any estate, succession, legacy, or inheritance taxes; * * *." Dower and curtesy in the State of Nebraska...
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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
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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 Federal Reporter: Cases Argued and Determined in the ..., 263-264. sējumi

1920 - 2100 lapas
...settlement of the 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 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
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate as are allowed by the laws of the jurisdiction, whether...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
...Deductions Allowed Residents dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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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The State Department Reports of the State of New ..., 10. sējums,55-60. izdevums

New York (State) - 1917 - 688 lapas
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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
...settlement of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether...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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