 | United States. Tax Court - 1945 - 1374 pages
...Hanover Bank <& Trust •Sec. 303 [as amended by % 805 of the Revenue Act of 1932, 47 Stat. 169, 280]. For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — (1) Such amounts — (A) for funeral expenses, (B) for administration expenses, (C)... | |
 | Philippines - 1945 - 1064 pages
...or her gross estate. SEC. 89. Net estate. — For the purpose of the taxes imposed in this Chapter the value of the net estate shall be determined : (a) In the case of a citizen or resident of the Philippines, by deducting from the value of the gross estate — (1) Expenses,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...dying after the date of the enactment of this title. SEC. 861. NET ESTATE. (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. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...exchange in the case of property sold or exchanged during such one-year period) . 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... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...substituted in lieu thereof by Sec. 501, RA of 1943, enacted on Feb. 25, 1944. 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... | |
 | United States. Tax Court - 1950 - 1534 pages
...for Federal tax purposes consists not only of the property actually •SEC. 812. NET ESTATE. For tbe purpose of the tax the value of the net estate shall be determined. In the case of * citizen or resident of the United States by deducting from the value of the gross... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...respect to property includible under sec. 811 (f ) .] SEC. 861. NET ESTATE. (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... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...gifts made during the calendar year." (Italics added.) 2 Section 812 of 26 USC (1946 ed.) provides: "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. Tax Court - 1953 - 1328 pages
...violated provisions voidable at the instance of one of the specified individuals C. 812. NET ESTATE. nr the purpose of the tax the value of the net estate shall be determined, in the case citizen or resident of the United States by deducting from the value of the gross I) TBANSFF.BS... | |
 | United States. Tax Court - 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... | |
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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... 
