Page:United States Statutes at Large Volume 44 Part 2.djvu/110

 I0 S1'X‘TY¢NINTH CONGRESS31¥Sess. I.`$4,0(¥),000g z2_ V me ., 1: ~ 14 per centum of the amountbywhich the net eststeeeemeeds __ _ $4,000,000 and does not exceed $5,000,000; · 1   15 per centum of thezamount·.by»zwhioh the net estate exceeds · $”fé’°p’?.Y·°&‘$1‘Zui¤°°?,f“$‘°°°d $$*°£’°’°°Z% 1, ar   .t~ at e an  ~r·     1 1   ww c e¢n esa ex s $6,000,0061and   not exceed $7,0%*,000, ·; ‘ , 17 per centum of the ramountw by which the net estate exceeds $7 ,000,000 and does not exceed $8,000,000_;_ _ 18 per centum of the amonmt by which thenet estate exceeds $8,000,000 and does not exceed $9,000,000, M 19 per centum of the amountby which the net estate exceeds $9,000,000.and does not exceedl$10,000,000; ‘ of the amount by which thenet estate exceeds ..3ti"‘.,.ii‘°1'.1';,".. *.:2 Vet) .»’!1‘he· as »1mpm·1_ byansrseaion than tsmgeaedi wml me 8°·*°°·°‘°- amount of any estate, mheritance, legacy, or successmn taxes ac- ymmum tuallypaxd to any.State or Territory or the District of Columbia, ‘ ‘ in respect of zany property included 1n the gross estate. The credit hallowed by thas subdivision shallwnot exceed 80~per centumof the taxi nmposedzby  80Cl§10D,•Vll1d shall mclude on1& such taxes as were gtusl.ly·_pa;<lliia.nd£cred1t thergkar claimed   in three years · ,1 er o ereurnreqmr sect·ion8 1·. §;°°§,,”;°,‘;;,ud“_ S1w;__3  value of the gross estlte of thvdecedent shall be determmedwlg mcludmg the value fat the timeiof his death ofpall pgperty, p or personal,. tangible or intangible, whereeer situ- ,,,§,€§’,‘f°“"" *”°°'°“" t_ (a)_ fTlpi tléggitent of the interest therein of the decedent tat the ` ' ._ lm   [ •, - _ , I . ,,,§?§{_ °' °°""’ th) Todzha extent of any interest therein of the   spouse, existmgfat the time of the·deoedent’s_death as dower, · by ` in mmm- mrtue 0 astatute creating on estate in hen of dower orc; ,,,_,"“"°',0,, ,,,d’,,,,,_ · (c) To  extent of any 1nterest~therem~oi which the decedent has at anfy time made a transfer,)  trust onotherwxse, inoontern-  platnonlo or intended to take effect iufpossession or enjoyment at or after his death, except .111 case of a bona fide sale for an adequate ,,,}';§‘,j,‘}{‘0,f,§,'g’,,{?,?,',1 and ifull consideration in money ox·¤money’s· worth. ¢=.Where*within twphyezrs pigor to hisddeath  afgegrgglxe en;11¢;t8ment;1of·sthis Asc; and w1 ou·*suc aconsi era ion e» ent me eatran transfers, by trust or otherwise, of any of his   or anixitdreg therein, not admitted or shown to havebeen _ e=in· contemplation gf og inttlended tgltakteleifect in posseéixonhlbr enjoyment at Olé afteg 18'6l an evueoraggreg »vue,•t time ~ death, of ’the property or interestpso transferred‘tol¥;any‘one°pei·\ddn 1s·m excess of $5 000, then, to the extent of such excess, such trans- TIIDBKOIB prior         and       in cgnli, paonoiea w11n ‘meamn’0 is er .trans‘r mmm of avmaterial part of his property in 518 nature of a Engl dispog- tion or distribution thereo, made by the decedent within two_years prior to 1118 death but prior to the enactment of this Act, without such consideration, sha 1, unless shown to the contrary be deemed tr} gll3Vi.;);58X1 made in contemplation of death withmthe meaning 0 s 1 e;
 * ‘ {3., f’?,_;j V ::,1} per=—c¤1tum: of the amount by winch the netestate exceeds