26 U.S.C. § 2052
Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
[repealed]
Notes of Decisions
Cited in 5
cases, 1933–2011 · leading case: Frost v. Comm'r of Corporations & Taxation, 293 N.E.2d 862 (Mass. 1973).
Frost v. Comm'r of Corporations & Taxation, 293 N.E.2d 862 (Mass. 1973). “Code of 1954 [as amended through 26 U. S. C. § 2052 (1970)]) and if the total of all State inheritance taxes paid by the estate is not as great as the available Federal estate tax credit.”
Nw. Utils. Sec. Corp. v. Helvering, 67 F.2d 619 (8th Cir. 1933). “V, title 26, § 2052 (a), 26 USCA § 2052 (a)], and 1932, c. 209, 47 Stat.”
Odom v. Odom, 235 S.E.2d 29 (Ga. 1977). “” Appellant claims that this item of the will grants to her one half of the testator’s estate if the assets of the estate exceed the $60,000 federal estate tax exemption *735 (26 USCA § 2052). The court below reasoned that if this had been the intention of the testator, he would…”
CEM Sec. Corp. v. Comm'r of Internal Revenue, 72 F.2d 295 (4th Cir. 1934). “It therefore did not comply, or attempt to comply, with the mandate of section 52 (a) of the act, 26 USCA § 2052 (a), that every corporation subject to taxation under the aet shall make a return, stating specifically the items of the gross ineome and the deductions and credits…”
Est. of Fisher v. PNC Bank, N.A., 769 F. Supp. 2d 853 (D. Maryland 2011). “26 U.S.C. § 2052 (1954); Darien B. Jacobson, Brian G.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.