 | United States. Court of Claims - 1925 - 1070 lapas
...presented. The sections of the act of l!Ut> with which we are directly concerned are as follows: " SEC. 201. That a tax (hereinafter in this title referred...resident or nonresident of the United States: " One per centum of the amount of such net estate not in excess of $50,000." Then follow a graduated scale... | |
 | United States. Court of Claims - 1929 - 762 lapas
...the taxpayer. The estate tax is not a tax against the property of a decedent. It is an excise tax " imposed upon the transfer of the net estate of every decedent dying after the passage of this act * * *." See section 401 of the revenue act of 1918. (40 Stat. 1096.) It is provided by section 407... | |
 | United States. Court of Claims - 1929 - 868 lapas
...provided in section two hundred and three, is herebv imposed upon the transfer of the net estate of everv decedent dying after the passage of this act, whether a resident or nonresident of the United States. * * * " SECTION 202. That the value of the gross estate of the decedent shall be determined by including... | |
 | United States. Court of Claims - 1927 - 902 lapas
...in her husband's will ? The tax imposed by section 401 of the revenue act of 1918, 40 Stat. 1057, is upon " the transfer of the net estate of every decedent " dying after the passage of the act. Section 402 prescribes the method of ascertaining this net estate and requires the inclusion... | |
 | United States. Court of Claims - 1930 - 854 lapas
...National Bank \. United States, 278 US 327. Section 401 of the revenue act of 1921 imposed a tax on " the transfer of the net estate of every decedent " dying after the passage of the act, and section 402 provided that in valuing the gross estate from which the net income is computed,... | |
 | United States. Department of Justice - 1922 - 710 lapas
...the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918.... | |
 | United States. Congress - 1924 - 1048 lapas
...sum of the following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate...resident or nonresident of the United States : " One per cent of the amount by which the net estate exceeds $20.000 and does not exceed $35,000. " Two per... | |
 | United States - 1917 - 706 lapas
...the following percentages of its value is hereby sovoSM39<lfte777 imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of whicn is taxable under such section (the value of such net estate to be determined... | |
 | 1919 - 2026 lapas
...following percentages of the value of the net estate, to be determined as proTided in section 203, Is hereby Imposed upon the transfer of the net estate...every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.] "Sec.... | |
 | 1926 - 1144 lapas
...Supp. 1919, § бЗЗвзДЬ) a tax "equal to the sum • • • of the net estate * * * is * * * imposed upon the transfer of the net estate of every decedent dying after the passage of this act," at fixed rates. By section 402 (Сотр. St. Ann. Supp. 1919, § 6336%c) the value of the gross estate... | |
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IV of the revenue act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent... 
