 | 1981 - 584 pages
...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,... | |
 | 1990 - 1006 pages
...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,... | |
 | 1976 - 478 pages
...the United States shall be determined 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) Expenses, losses, indebtedness, and taxes. That proportion of the deductions specified In... | |
 | United States, Walter Elbert Barton - 1950 - 1126 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 only if in determining the value of the net estate of the prior decedent no deduction was allowable... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 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) Expenses, Losses, Indebtedness, and Taxes. — That proportion of the deductions specified... | |
| |
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... 
