 | Law reports, digests, etc - 1926 - 1114 pages
...time (Сотр. St. Ann. Supp. 3923, § 633634d), provides as follows: SI .<-,!) ITS "(a) In the ease of a resident, by deducting from the value of the...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where... | |
 | United States - Session laws - 1939 - 780 pages
...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... | |
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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... 
