 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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, except real property situated outside the United States". NOTE. — The amendment to section 302 of the Revenue Act of 1926 made by this... | |
 | United States - Session laws - 1939 - 780 pages
...not exceed $10,000,000; 20 per centum of the amount by which the net estate exceeds $10,000,000. SEG 811. GROSS ESTATE. The value of the gross estate of...except real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...not exceed $10,000,000; 20 per centum of the amount by which the net estate exceeds $10,000,000. SEC 811. GROSS ESTATE. The value of the gross estate of...except real property situated outside of the United States — (a) DECEDENT'S INTEREST. — To the extent of the interest therein of the decedent at the... | |
 | Administrative law - 1939 - 1030 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, except real property situated outside the United States— * * * (c) (as amended by Joint Resolution of March 3, 1931, Public, No. 131, Seventy-first... | |
 | United States - Law - 1953 - 1744 pages
...Stat. 1002. CROSS REFERENCES Additional estate tax, rate of tax, see section 935 oí this title. § 811. Gross estate. The value of the gross estate of...except real property situated outside of the United States — (a) Decedent's interest. To the extent of the interest therein of the decedent at the time... | |
 | United States. Tax Court - Law reports, digests, etc - 1944 - 1686 pages
...domiciled in France, had in his possession at the time of his death shares of stock 'SBC. 811. [IRC] GROSS ESTATE. The value of the gross estate of the...except real property situated outside of the United States — U) DECEDENT'S INTEREST. — To the extent of the Interest therein of the decedent at tbe... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...each share shall be subject to the scale of taxation which corresponds to the person taking. SEC. 88. Gross estate. — The value of the gross estate of...wherever situated, except real property situated outside the Philippines — (a) Decedent's interest. — To the extent of the interest therein of the decedent... | |
 | Administrative law - 1959 - 1126 pages
...including to the extent provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated,...except real property situated outside of the United States. (b) Valuation of unlisted stock and securities. In the case of stock and securities of a corporation... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...1916. For any amendments prior to 1944, see—• Eighth Edition, p. 474, Ninth Edition, p. 952. See. 811. Gross estate. The value of the gross estate of...except real property situated outside of the United States— Sec. 811, IRC, supra, originated 1916 as Sec. 202, RA of 1916. For any amendments prior to... | |
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ESTATE. The value of the gross estate of the 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, except real property situated outside of the United... 
