 | 1919 - 1082 pages
...determined by including the value, at the time of the death of the decedent, of all property, real or personal, tangible or intangible, wherever situated, to the extent of the interest of the decedent at the time of his death, which after his death is subject to the payment... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...paragraphs (1) or (3) of subdivision (a) of this section. This deduction shall be made in case of (f) To the extent of the amount receivable by the executor as insurance under Eolicies taken out by the decedent upon is own life; and to the extent of the excess over $40,000 of... | |
 | 1921 - 1056 pages
...estate shall be determined by including the value, at the time of his death, of all property, real or personal, tangible or intangible, wherever situated, to the extent of the interest therein of the decedent at the time of his death, which after his death is subject to the... | |
 | Homer Bews Vanderblue, Charles Insco Gragg - 1927 - 702 pages
...of the gross estate should be found by taking the value at the time of death, of all property, real or personal, tangible or intangible, wherever situated, to the extent of the interest therein, at the time of death, of: the decedent and of the surviving spouse; any interest... | |
 | Harry James Loman - 1927 - 280 pages
...gross estate shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated, to the extent of the decedent's interests in such property as stated in the act. Among these is one relating to insurance,... | |
 | United States. Bureau of the Census - 1938 - 160 pages
...except in case of a bona fide sale for an adequate and full consideration in money or money's worth. 6. To the extent of the amount receivable by the executor as insurance on the policies taken out by the decedent upon his own life, and to the extent of the excess of $50,000... | |
 | United States. Board of Tax Appeals - 1939 - 1702 pages
...must be included in decedent's gross estate "the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated, to the extent of the interest therein of the decedent at the time of his death." (Sec. 302 (a), Revenue Act of 1926.) What,... | |
 | United States - 1983 - 968 pages
...The value of the gross estate shall Include the value of all propertyCD Receivable by the executor To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries To the extent of the amount receivable... | |
 | 1959 - 1126 pages
...value of the gross estate shall Include the value of all property — (1) Receivable by the executor. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...966. Sec. 811. (R) Proceed! of life insurance.— Seo. 811. (g) (1) Receivable by the executor.— To the extent of the amount receivable by the executor as insurance under policies upon the life of the decedent. Sec. 811. (K) (2) Receivable by other beneficiaries.— To the extent... | |
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Include the value of all property — (1) Receivable by the executor. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent. (2) Receivable by other beneficiaries. To the extent of the amount receivable... 
