 | Harris, Forbes & Co., New York - 1916 - 140 pages
...Nan-residents (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the 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
...$50,000; (6) In the case of a non-resident, by deducting from the value of that part of his gross estate which at the 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
...$50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the 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 - 60 pages
...$50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the 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
...$50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (a) of this section which... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...850,000; (6) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States that proportion of the deductions specified in paragraph (1) of subdivision (n) of this section which... | |
 | National City Company, United States - 1919 - 104 pages
...collected from such estate, and if such property is included in that part of the decedent's gross estate 'which at the time of his death is situated in the United States; and 307. (3) The amount of all bequests, legacies, devises, or gifts, to or for the use of the United... | |
 | 1919 - 460 pages
...$,~>(!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... | |
 | United States - 1920 - 1052 pages
...collected from such estate, and if such property is included in that part of the decedent's gross estate .<.i.cra- operative banks without capital stock organized and op and (3) The amount of all bequests, legacies, devises, or gifts, to or for the use of the United States,... | |
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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 the time of his death is situated in the United States... 
