 | United States. Internal Revenue Service - 1976 - 720 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. [Sec. 2106 as amended by sec. 30(d),... | |
 | United States. Internal Revenue Service - 1974 - 624 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. [Sec. 2106 as amended by sec. 30 (d),... | |
 | United States. Internal Revenue Service - 1974
...States at the time of his death is determined by adding the value of that part of his gross estate which, at the time of his death, is situated in the United States and, in the case of an estate to which section 2107 (relating to expatriation to avoid tax) applies,... | |
 | United States. Tax Court - 1959 - 1470 pages
...alien decedent, for the purposes of the United States estate tax, "that part of his gross estate * * * which at the time of his death is situated in the United States." Section 862 (b) of the Internal Revenue Code of 1939 provides that if the nonresident alien decedent... | |
 | United States - 1976 - 424 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 <2HB) AMOUNT.... | |
 | Joseph Isenbergh - 2006 - 806 pages
...in section 2106(a) by deducting allocable expenses from "the value of that part of his gross estate which at the time of his death is situated in the United States."21 Section 2103, completing the circle, defines the "value of the gross estate" of a foreign... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 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. • 1960 (PL 86-779) PL 86-779, §4(c):... | |
 | 1973 - 356 pages
...the time of his death is determined by subtracting from the value of that part of his gross estate which, at the time of his death, is situated in the United States the total amount of the following deductions: (1) The deductions allowed in the case of estates of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...deducting from the value of that part of his gross estate (determined as provided in section 411), which at the time of his death is situated in the United States — (1) Expenses, losses, indebtedness, and taxes. — That proportion of the deductions specified... | |
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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... 
