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" If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the... "
The New York Supplement - Σελίδα 466
1924
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981 - 584 σελίδες
...7238, 37 FR 28720, Dec. 29, 1972] § 20.2205-1 Reimbursement out of estate. If any portion of the tax is paid by or collected out of that part of the estate...or in the possession of, any person other than the duly qualified executor or administrator, that person may be entitled to reimbursement, either out...

Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 812 σελίδες
...7941. 49 FR 4468. Feb. 7, 1984] §20.2205-1 Reimbursement out of estate. If any portion of the tax is paid by or collected out of that part of the estate...or in the possession of, any person other than the duly qualified executor or administrator, that person may be entitled to reimbursement, either out...

The Code of Federal Regulations of the United States of America

1968 - 322 σελίδες
...Statutory provisions; reimbursement out of estate. SEC. 2205. Reimbursement out of estate. If the tax or any part thereof Is paid by, or collected out of,...estate passing to or In the possession of any person ether than the executor in his capacity as such, such person shall be entitled to reimbursement out...

The Code of Federal Regulations of the United States of America

1960 - 618 σελίδες
...distribution. § 20.2205-1 Reimbursement out Of estate. If any portion of the tax is paid • 20.6001-1 by or collected out of that part of the estate passing...or in the possession of, any person other than the duly qualified executor or administrator, that person may be entitled to reimbursement, either out...

Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 σελίδες
...Edition, p. 526. Ninth Edition, p. 998. Sec. 826. (b) Reimbursement ont of estate.—If the tax or any part thereof is paid by, or collected out of that...entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate...

Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 σελίδες
...a receipt or writing showing such discharge. SEC. 2205. REIMBURSEMENT OUT OF ESTATE. If the tax or jJ T still undistributed or by a just and equitable contribution by the persons whose interest hi the estate...

Reports of the Tax Court of the United States, Τόμος 13

United States. Tax Court - 1950 - 1144 σελίδες
...TAX. • ••••••• (b) REIMBURSEMENT OUT OP ESTATE. — If the tax or any part thereof la paid by, or collected out of that part of the estate...possession of, any person other than the executor in bis capacity as such, such person shall be entitled to reimbursement out of any part of the estate...

Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 364 σελίδες
...before HP distribution. § 20.2205-1 Reimbursement out of estate. If any portion of the tax is paid toy or collected out of that part of the .estate passing...or in the possession of, any person other than the duly qualified executor or administrator, that person may be entitled to reimbursement, either out...

The Code of Federal Regulations of the United States of America

1949 - 430 σελίδες
...the collection of the tax, see § 81.102. § 81.84 Right to reimbursement. If any portion of the tax is paid by or collected out of that part of the estate...or in the possession of, any person other than the duly qualified executor or administrator, such person may be entitled to reimbursement, either out...

Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 534 σελίδες
...Statutory provisions; reimbursement out of estate. SEC. 2205. Reimbursement out of estate. If the tax or any part thereof is paid by, or collected out of,...entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate...




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