 For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property...  Reports of the Tax Court of the United States - Página 189por United States. Tax Court - 1975Vista completa - Acerca de este libro
 | United States - 1983 - 968 páginas
...by subsection (b), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes...included in determining the value of the gross estate. (b) Limitation in the case of life estate or other terminable interest (1) General rule Where, on the... | |
 | United States. Office of Commissioner of Internal Revenue - 1943 - 1504 páginas
...Act. In general, under this new subsection a deduction is allowed for the value of an amount equal to any interest in property which passes or has passed from the decedent to his surviving spouse, the aggregate amount of such deductions being limited to 50 percent of the value of the adjusted... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 678 páginas
...DEDUCTION. — "(A) In General. — An amount equal to the value of any interest In property passing from the decedent to his surviving spouse, but only...included in determining the value of the gross estate. "(B) Life Estate or Other Terminable Interests. — Where, upon the lapse of time, upon the occurrence... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 páginas
...DEDUCTION. — "(A) In General. — An amount equal to the value of any interest in property passing from the decedent to his surviving spouse, but only...included in determining the value of the gross estate. "(B) Life Estate or Other Terminable Interests. — Where, upon the lapse of time, upon the occurrence... | |
 | 1970 - 344 páginas
...(b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes...included in determining the value of the gross estate. Marital deduction; in § 20.2056(a)-l general. (a) A deduction is allowed under section 2056 from the... | |
 | 1968 - 322 páginas
...(b), (c), and (d) , be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes...included in determining the value of the gross estate. § 20.2056(a)-l Marital deduction; in general. (a) A deduction is allowed under section 2056 from the... | |
 | United States. Internal Revenue Service - 1949 - 1070 páginas
...Act. In general, under this new subsection a deduction is allowed for the value of an amount equal to any interest in property which passes or has passed from the decedent to his surviving spouse, the aggregate amount of such deductions being limited to 50 percent of the value of the adjusted... | |
 | 1990 - 1006 páginas
...At the time of the decedent's death a deduction is not allowable solely because of the failure of an interest in property which passes or has passed from the decedent to a person, or for a use, described in section 2055(a) to meet the requirements of section 2O55(e)(2)(A),... | |
 | 1987 - 728 páginas
...At the time of the decedent's death a deduction is not allowable solely because of the failure of an interest in property which passes or has passed from the decedent to a person, or for a use, described in section 2055(a) to meet the requirements of section 2055(e)(2)(A),... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...marital deduction.— (A) In General.—An amount equal to the value of any interest in property u'hich passes or has passed from the decedent to his surviving...included in determining the value of the gross estate. (B) Life Estate or Other Terminable Interest.— Where, upon the lapse of time, upon the occurrence... | |
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