These regulations apply to the estates of decedents dying after the effective date of Title III of the Revenue Act of 1926. Estate Tax Regulations 37 (revised January, 1921); Regulations 63 (1922 edition) and Regulations 68 (1924 edition) remain in force and effect only in so far as indicated in Article 110, infra. (II) REGULATIONS RELATING TO THE Section 301. (a) Description of tax.. Article 1. The various statutes___ 2. Transfers and interests reached.. 3. Neither a property nor an inheritance tax.. 4. Description of taxable estates___ Section 301. (b) Credit for inheritance taxes.. Section 404. Revenue Act of 1928. |