...under the Inheritance Tax Act of 1913, 'Act of September 8, 1916, 39 Stat. 756, 778, c. 463: "Sec. 203. That for the purpose of the tax the value of the net...expenses, claims against the estate, unpaid mortgages . . . and such other charges against the estate, as are allowed by the laws of the jurisdiction . ....

...of all property, real or personal, tangible or intangible, wherever situated — ******* SEC. 303. For the purpose of the tax the value of the net estate...value of the gross estate — (1) Such amounts for * • * administration expenses, claims against the estate, unpaid mortgages upon, or any Indebtedness...

...expenses of its administration and is subject to distribution as part of his estate; . . . " Sec. 303. For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — . . . "(b) In the case of a nonresident, by deducting from the value of that part...

...expenses of its administration and is subject to distribution as part of his estate; . . . " Sec. 303. For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — . . . "(b) In the case of a nonresident, by deducting from the value of that part...

...the effect of the law of the 'S«c. 303, Bevenue Act of 1020, as amended by Revenue Act of 1928: Fnr the purpose of the tax, the value of the net estate shall be determined — (a) la the case of a resident, by deducting from the value of the gross estate — • * * * * * * (3)...

...— Section 303 (a) of the Revenue Act of 1926, as amended by the above, reads as follows : SEC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) In the case of a citizen or resident of the United Stated, by deducting from the value of the gross estate — (1) *...

...whether it was " for an adequate and full 1 Sic. 303. For the purpose of the tax the value of the not estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — • •»*•»* (3) The amount of all bequests, legacies, devises, or transfers,...

...whether a resident or nonresident of the United States. Section 203 of such act (section 6336%d) provides that for the purpose of the tax, the value of the net estate shall be determined in the case of a resident by deducting from the value of the estate such amounts for funeral expenses,...

...not be deemed a consideration "in money or money's worth", see section 812 (b). SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross...

...imposed by the Act ie, a tax "upon the transfer of the net estate" of the decedent. |400; '40 Stat. 1096. "For the purpose of the tax the value of the net estate shall be determined" by deducting certain allowances from the gross estate, t 403. By S 402 "the value of the gross estate...