...case shall the amount so deducted exceed 10 ¡>er centum of the value of that part of his gross estate which at the time of his death is situated in the United States.ll The computation is as follows: Gross local assets $111,300 Deductions (limited to 10%) 11,130...

...303. (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...

...Nonresidents. 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...

...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." (b) Subsection (a) of this section shall apply in the case of nonresident decedents dying after the...

...on the transfer of the estate of a nonresident decedent under the Revenue Act of 1924, §§ 301-304, that part of the gross estate was to be returned and...time of his death is situated in the United States." Held: 378 Syllabus. (1) That bonds of foreign governments and of foreign and domestic corporations...

...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." (40 Stat. 1098.) Section 24 of the Trading with the Enemy Act of 1917 (40 Stat. 411), as amended by...

...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 a States, and only if in determining the value of the net estate of the prior decedent no deduction...

...otherwise deductible under tins paragraph bears to the value of that part of the decedent's gross estate which at the time of his death is situated in the United States. Where the property referred to in this paragraph consists of two or more items the aggregate value...

...to the extent that the value of snch property is included in that part of the decedent's gross «Ute which at the time of his death is situated In the United States and not deducted under paragraphs (1) or (3) of subdivision (b) of this section; "(3) The amount of...

...otherwise deductible under this paragraph bears to the value of that part of the decedent's gross estate which at the time of his death is situated in the United States. Where the property referred to in this paragraph consists of two or more items the aggregate value...