 | United States. Internal Revenue Service - 1967 - 1388 pages
...decedent nonresident not a citizen of the United States shall be that part of his entire gross estate which at the time of his death is situated in the United States. Section 20.2104-1 of the Estate Tax Regulations provides, in part : (a) IN GENERAL. — Property of... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...deducting from the value of that part of his gross estate (determined as provided in section 811), which at the time of his death is situated in the United States. — (1) K-rpciiHCK, Lonxr>!. IiidrlitetlHc**, atid Tares. — That proportion of the deductions specified... | |
 | H. Lauterpacht - 1986 - 512 pages
...statute, which provided Case that in the case of a non-resident of the United States that part No. 65 6f the gross estate was to be returned and valued "which at the Contd. time °f nis death is situated in the United States" : Revenue Act of 1924, c. 234, 43 US Stat.... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 178 pages
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated." (f) SPECIAL METHODS OF COMPUTING... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 60 pages
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated." (f) SPECIAL METHODS OF COMPUTING... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 54 pages
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated." (f) SPECIAL METHODS OF COMPUTING... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 pages
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United Stares bears to the value of his entire gross estate wherever situated. (b) Condition of Allowance... | |
 | United States. Internal Revenue Service - 1976 - 612 pages
...$3,600, or "(B) that proportion of $15,075 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. "(3) PHASE-IN OF PARAGRAPH (2) <B>... | |
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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... 
