 | 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,... | |
 | United States - 1920 - 1064 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 U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...— (hi In the case of a nonresident, by deducting from the value of that ra-t of his gross estate which at the time of his death Is situated in the United States — ******* (3) The amount of all bequest \, legates, devises, or gifts, to or for the use of the United... | |
 | Rex Frye - 1921 - 350 pages
...case shall the amount so deducted exceed 10 per centum of the value of that part of his gross estate which at the time of his death is situated in the United States; (2) An amount equal to the value at the time of the decedent's death of any property, real, personal... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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 Act of 1921. subdivision (b) of this section. This deduction shall be made in case of the estates... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...case shall the amount so deducted exceed 10 per centum of the value of that part of his gross estate which at the time of his death is situated in the United States; (2) An amount equal to the value of any property forming a part of the gross estate situated in the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...S50.000. (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 — (1) That proportion of the deductions specified in paragraph (1) of subdivision (a) of this section... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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— (1) That proportion of the deductions specified in paragraph (1) of subdivision (a) of this section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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 (2) An exemption of $50,000; SEC. 203. (b) [1] In the case of a nonresident, by deducting from... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...the extent that the value of 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 not deducted under paragraph ( 1 ) or (3) of this subdivision ; and (3) The amount of all bequests,... | |
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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... 
