 | United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...(5069) Deductions, residents.— For the purpose of this tax, the value of the net estate is determined, in the case of a resident, by deducting from the value of the gross estate (a) such amounts for funeral and administration expenses, claims against the estate, unpaid... | |
 | United States. Board of Tax Appeals - Taxation - 1939 - 1702 pages
...legacies, including the trustee to whom testator had bequeathed the 1 SEC. SOS. For the purpose of tlie tax the value of the net estate shall be determined...of a resident, by deducting from the value of the gross estate — **•*••* (3) The amount of all bequests, legacies, devises, or transfers, to... | |
 | United States. Board of Tax Appeals - Taxation - 1939 - 1380 pages
...the court may make such order in relation to the children, property, parties, and the main' SEC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) ID the case of a citizen or resident of the United States, by deducting from the value of the gross... | |
 | Administrative law - 1939 - 1030 pages
...estate of the nonresident not situated in the United States. * * • SEC. 303 (as originally enacted). For the purpose of the tax the value of the net estate shall be determined — * * • (b) 1n the case of a nonresident, by deducting from the value of that part of his gross... | |
 | United States - Law - 1953 - 1744 pages
...REFERENCES See notes under section 810 of this title. §861. Net estate— (a) Deductions allowed. in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1942 - 1270 pages
...Property Previously Taxed," in which the following is found, and which for your reference I quote: "For the purpose of the tax the value of the net estate shall be determined * * * by deducting from the value of the gross estate * * * an amount equal to the value of any property... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 pages
...rates exactly as now provided in section 935 (b)). Amend section 812 to read: "Section 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... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1942 - 1092 pages
...Property Previously Taxed," in which the following Is found, and from which I quote for your reference : "For the purpose of the tax the value of the net estate shall be determined * * * by deducting from the value of the gross estate * * * an amount equal to the value of any property... | |
 | United States. Supreme Court - Taxation - 1945 - 446 pages
...private Tise," 7 and further, to the extent that there is a power in a private ' Section 303 provides : "For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — ,"(3) The amount of all bequests, legacies, devises, or transfers, to or for the use... | |
| |
That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate... 
