 | United States. Court of Claims - 1929 - 868 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the exOpinion of the Court penses... | |
 | United States. Court of Claims - 1928 - 758 pages
...decedent should be determined by including the value at the time of her death of all property, real or personal, tangible or intangible, wherever situated...the interest therein of the decedent at the time of her death, which after her death was subject (1) to the payment of the charges against her estate and... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated:...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated;...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration... | |
 | Joseph Warren - 1917 - 906 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated....decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 pages
...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated:...extent of the interest therein of the decedent at the tune of his death which after his death is subject to the payment of the charges against his estate... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 pages
...the deceased was not complete, the value to be included in the estate is the value of the property "to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to the payment of the charges against his estate and the expenses of its administration... | |
 | Joseph Jay Scott - 1917 - 386 pages
...447.— GROSS ESTATE. The gross estate includes the value at the time of death of all property, real or personal, tangible or intangible, wherever situated : (a) To the extent of the decedent's interest at the time of death and which after his death is subject to payment of charges... | |
 | National City Company, United States - 1919 - 104 pages
...includes value of all property. Subject to charges of expenses and distribution. 292. (a) To the ext»nt of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration... | |
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That the value of the gross estate of the decedent shall be determined by including the value at the time of his death... 
