| United States. Court of Claims - 1937 - 710 pages
...1921 provided, so far as pertinent here, as follows: In the case of a nonresident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States * * * an amount equal to the value of any property forming a part of the gross estate situated in the... | |
| Harris, Forbes & Co., New York - 1916 - 140 pages
...and (2) An exemption of $50,000; Nan-residents (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (a) of this section which... | |
| Savings Union Bank and Trust Company - 1917 - 88 pages
...administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (a) of this section which... | |
| Joseph Warren - 1917 - 906 pages
...administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (a) of this section which... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...administered; and (2) An exemption of $50,000; (6) In the case of a non-resident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (a) of this section which... | |
| United States, Guaranty Trust Company of New York - 1917 - 66 pages
...administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (a) of this section which... | |
| United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...administered; and (2) An exemption of 850,000; (6) In the case of a nonresident, by deducting from the value of that part of his gross estate which at...time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (n) of this section which... | |
| National City Company, United States - 1919 - 104 pages
...gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross estate which at...time of his death is situated in the United States; 306. (2) An amount equal to the value at the time of the decedent's death of any property, real, personal,... | |
| 1919 - 460 pages
...and (-'/) .-In exemption of $,~>(!MO; (ft) In the case of a nonresident, by deducting from the raluc of that part of his gross estate which at the time of his death is situated in the United Mates — (7) That proportion of the deductions specified in paragraph (/) of subdivision (a) of this... | |
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