 | United States - Law - 1965 - 1110 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) is a descendant of a brother or sister of the father or mother of the taxpayer. (B) for the taxable year of the taxpayer receives institutional care required by reason of... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 380 pages
...beneficial interest in such property shall be the brother or sister of the father or mother, nra descendant of a brother or sister of the father or mother, of the person who died possessed as aforesaid, at the rate of three dollars for each and every one hundred... | |
 | Law reports, digests, etc - 1870 - 944 pages
...should leave to a brother or sister of the deceased, or their descendants, a duty of 21. per cent. ; to a brother or sister of the father or mother of the deceased and their descendants, 3/. per cent. ; and so on, specifying different rates of charge for persons... | |
 | New Brunswick - Law - 1920 - 788 pages
...brother or sister of the deceased ; or any child or grand-child of such brother or sister ; or any brother or sister of the father or mother of the deceased ; or any child or grand-child of such last mentioned brother or sister ; The same or so much thereof as passes... | |
 | Administrative law - 1966 - 1828 pages
...taxpayer and is a member of the taxpayer's household, or (10) An Individual who — (A) Is a descendant of a brother or sister of the father or mother of the taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of... | |
 | Administrative law - 1970 - 764 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who— (A) Is a descendant of a brother or sister of the father or mother of the taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of... | |
 | Administrative law - 1978 - 840 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who— (A) Is a descendant of a brother or sister of the father or mother of the taxpayer. <B) For the taxable year of the taxpayer receives institutional care required by reason of... | |
 | Administrative law - 1971 - 1478 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) Is a descendant of a brother or sister of the father or mother of the taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of... | |
 | New York (State) - Session laws - 1959 - 1208 pages
...the taxpayer and is a member of the taxpayer's household, or (x) An individual who is a descendant of a brother or sister of the father or mother of the taxpayer and for the taxable year of the taxpayer receives institutional care required by reason of... | |
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Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the... 
