26 U.S.C. § 810
Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
[repealed]
Notes of Decisions
Cited in 15
cases, 1939–2004 · leading case: Atlantic Mutual Insurance v. Commissioner
Atlantic Mutual Insurance v. Commissioner (1998)
“125 , 26 U. S. C. § 810 (d) (1958 ed., Supp. I).”
The Travelers Insurance Company v. United States (2002)
“Sections 810(a) and (b) provide parenthetically that prior to computation of any net decrease or increase in reserves, the items taken into account in calculating the adjustment in reserves 8 must first be “reduced by the amount of investment yield not included in gain or loss…”
Security Benefit Life Insurance v. United States (1980)
“The law having provided for postponement of the tax on the amount placed in reserves, the IRS by administrative action is not now entitled to nullify that benefit, (emphasis added) Defendant attempts to analogize the situation to one involving a change of basis under 26 U.S.C. §…”
Greene v. United States (1959)
“The Government construes the phrase "all taxes" to mean all taxes on the bonds themselves, and contends that the Federal estate tax is not a tax upon the property comprising the estate but is a tax upon the right to transfer such property at death.”
United States Trust Co. of New York v. Sears (1939)
“§ 810, 26 U.S.C.A. § 810 , stating the rates of the tax, provides: “A tax equal to the sum of the following percentages of the value of the net estate (determined as provided in sections 411 [811] and 412 [812]) shall be imposed”; the additional estate tax imposed by the 1932…”
United States v. Ashby O. Stewart, of the Last Will and Testament of Mary W. Stewart, Deceased (1959)
“We find nothing in the Mendenhall decision or other California cases to justify a conclusion that the decedent did not have a property interest in her husband’s insurance policies at the time of her death.”
Estate of Eli L. Garber, Deceased, Farmers Bank and Trust Company of Lancaster, Pennsylvania v. Commissioner of Internal (1959)
“See Section 810, 26 U.S.C.A. § 810 . This property, acquired by Garber in consideration of his services as president of the corporations and under the terms of the plans and the trust agreements, became fixed when the corporations made their contributions to the corpora.”
Christiernin v. Manning (1956)
“Plaintiffs bring this action to recover alleged overpayments of Federal estate taxes (former 26 U.S.C. § 810 ; 28 U.S.C. § 41 (5) 1 ).”
O'Donnell v. Scott (1945)
“26 U.S.C.A. § 810 . Consequently, it is payable out of the residuary estate, if sufficient.”
Olson v. Reisimer (1959)
“The United States Internal Revenue Code of 1939, as amended, 26 U.S.C.A. §§ 810 , 811, reads as follows: “§ 810.”
Rosenberg v. United States (1961)
“See Section 810, 26 U.S.C.A. § 810 . This property, acquired by Garber in consideration of his services as president of the corporations and under the terms of the plans and the trust agreements, became fixed when the corporations made their contributions to the corpora.”
Manufacturers National Bank of Detroit v. United States (1959)
“Rate of tax “A tax * * * shall be imposed upon the transfer of the net estate of every decedent * * 26 U.S.C.A. § 810 . “§ 811. Gross 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…”
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