 | United States. Tax Court - Law reports, digests, etc - 1953 - 1326 pages
...voidable at the instance of one of the specified individuals « SEC. 812. NET ESTATE. For the purpose1 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 Appropriations - 1953 - 860 pages
...1951.] SEC. 861. NET ESTATE [NONRESIDENTS NOT UNITED STATES CITIZENS]. (a) Deductions Allowed. — For the purpose of the tax, the value of the net estate shall be determined, in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...the same terms as when they were first enacted in 1919 * and are as follows : SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined * * * by deducting from the value of the gross estate — ****** • (d) TRANSFERS FOB PUBLIC, CHARITABLE,... | |
 | United States. Tax Court - Law reports, digests, etc - 1959 - 1372 pages
...charity will not take Is so remote as to be negligible. If an estate or Interest » SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined. In tb* • of a citlieu or resident of the united States by deducting from the value of tfc* t estate—... | |
 | United States. Tax Court - Taxation - 1945 - 1364 pages
...1026, as amended by section 807, Revenue Act of 1032 and section 406 Revenue Act of 1934 — 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 States, by deducting from the value of the gross estate — * ••••••... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...decedent for Federal tax purposes consists not only of the property actually •SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, In the case of i citizen or resident of the United States by deducting from the value of the gross... | |
 | United States. Tax Court - Taxation - 1956 - 1226 pages
...disputed. It follows that the widow received no more than a terminable interest 1 SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall he determined, In the case of a citizen or resident of the United States by deducting from the value... | |
 | United States. Tax Court - Taxation - 1945 - 1518 pages
...the hearing in this case. OPINION. MURDOCH, Judge : Section 812 of the Internal Revenue Code provides that for the purpose of the tax the value of the net estate of a decedent shall be determined by deducting from the value of the gross estate such amounts for... | |
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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... 
