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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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Stran 340
avtor: United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 strani
...Nan-residents (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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 strani
...$50,000; (6) In the case of a non-resident, 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...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 strani
...$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...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 strani
...$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...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 strani
...$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...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 strani
...850,000; (6) 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 (n) of this section which...
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Notes on the Revenue Act of 1918, Količine 1–2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 strani
...?50,000; (6) 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...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 strani
...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 307. (3) The amount of all bequests, legacies, devises, or gifts, to or for the use of the United...
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Congressional Serial Set

1919 - 460 strani
...$,~>(!MO; (ft) In the case of a nonresident, by deducting from the raluc of that part of his gross estate which at the time of his death is situated in the United Mates — (7) That proportion of the deductions specified in paragraph (/) of subdivision (a) of this...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 strani
...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,...
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