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Definition of Gross estate
1. Noun. The total valuation of the estate's assets at the time of the person's death.
Lexicographical Neighbors of Gross Estate
Literary usage of Gross estate
Below you will find example usage of this term as found in modern and/or classical literature:
1. A Treatise on the Law of Inheritance Taxation: With Practice and Forms by Lafayette Blanchard Gleason, Alexander Otis (1917)
"From the gross estate of a non-resident decedent there may be deducted, provided
the value of the entire gross estate wherever situated is shown upon the ..."
2. Supreme Court Reporter by Robert Desty, United States Supreme Court, West Publishing Company (1922)
"The gross estate Is to be valued as follows: "Sec. 202. That the value of the
gross estate of the decedent shall be determined by including the value at the ..."
3. A Treatise on the Power of Taxation, State and Federal, in the United States by Frederick Newton Judson (1917)
"[Amendments of October 3, 1917, included in Brackets] death, or, in case of a
non-resident, of that part of his gross estate situated in the United States; ..."
4. War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War by Ewell D. Moore (1917)
"gross estate DEFINED To determine gross estate, include all real and personal
property conveyed by gift or in trust in contemplation of death, ..."
5. Federal Statutes Annotated: Containing All the Laws of the United States, of by United States, Edward Thompson Company (1921)
"The government lias no authority to require the inclusion in the gross estate,
for the purpose of determining the net estate, of income earned during ..."
6. Income Tax Law: Analysis and Comment by Harris, Forbes & Co., New York, Harris, Forbes & Co, United States (1916)
"That 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 or personal, ..."