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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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The Code of Federal Regulations of the United States of America

1970 - 324 σελίδες
...before its distribution. • . § 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

1973 - 356 σελίδες
...the estate before itp distribution. § 20.2205-1 late. Reimbursement out of 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

1959 - 1114 σελίδες
...estate before Its distribution. § 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

1969 - 334 σελίδες
...estate before its distribution. § 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...

Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 σελίδες
...491. (Feb. 26, 1926, c. 27, i 314 (a), 44 Stat. 79.) (b) Reimbursement out of estate.— If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or In tho possession of, any person other than the executor In his capacity as such, such person shall be...

Treasury Decisions Under Internal Revenue Laws of ..., Τόμος 19,Τεύχη 2429-2627

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1920 - 1040 σελίδες
...the order of the court, to be paid under its direction to the person entitled thereto. If the tax or any part thereof is paid by, or collected out of that part of the estate passing 106733°— 19— VOL 21 52 817 to or in the possession of, any person other than the executor in his...

Legal Bulletin: American Life Convention, Τόμος 6

1922 - 636 σελίδες
...of it. that part of the estate passing to. or in possession of, any person other, than the executor, such person shall be entitled to reimbursement out of any part of the estate still undistributed. (2) The law, construed according to the ordinary meaning of the language employed,...

The Code of Federal Regulations of the United States of America

1968 - 330 σελίδες
...Reimbursement out of estate. If any portion of the tax is paid by or collected out of that part of tlie estate passing to, or in the possession of, any person other than the duly qualified executor or administrator, that person may be entitled to reimbursement, either out...




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