 | 2000 - 808 էջ
...decedent's gross estate under section 2107(1» are to be added to the value on the date of his death of that part of his gross estate situated in the United States, for purposes of determiniw under subdivision (i) of this subparv graph whether his gross estate exceeded... | |
 | United States, Walter Elbert Barton - 1950 - 1126 էջ
...situated in the United States at the time of his death; (B) the deductions allowed under section 861; (C) the value of the net estate of the decedent as defined in section 861; (D) the tax paid or nayable thereon; or such part of such information as may at the time be ascertainable... | |
 | United States. Internal Revenue Service - 1974
...the return must be filed on Form 706 or Form 706NA if the value on the date of the decedent's death of that part of his gross estate situated in the United States exceeded $2,000. ***** Par. 26. Section 20.6018-3 is amended by revising paragraph (b) to read as follows:... | |
 | United States - 1939 - 780 էջ
...estate of the decedent at the time of his death : (2) the deductions allowed under section 812; (3) the value of the net estate of the decedent as defined in section 812 ; and (4) the tax paid or payable thereon ; or such part of such information as may at the time... | |
 | 1919 - 1142 էջ
...under oath in duplicate. setting forth (a) the value of the gross estate of the decedent at the time of his death, or, in case of a nonresident, of that...United States: (b) the deductions allowed under section 403: (c) the value of the net estate of the decedent as defined in section 403: and (d) the tax paid... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 էջ
...estate of the decedent at the time of his death; (2) the deductions allowed under section 412; (3) the value of the net estate of the decedent as defined in section 412; and (4) the tax paid or payable thereon: or such part of such information as may at the time be... | |
 | 1960 - 688 էջ
...possession of the pertinent facts, a statement that the total value, as of the date of the decedent's death, of that part of his gross estate situated in the United States is not in excess of $2,000. Also, a transfer certificate is not required for bonds owned by a nonresident... | |
 | 1959 - 1114 էջ
...possession of the pertinent facts, a statement that the total value, as of the date of the decedent's death, of that part of his gross estate situated in the United States is not in excess of $2,000. Also, a transfer certificate is not required for bonds owned by a nonresident... | |
 | 1969 - 334 էջ
...possession of the pertinent facts, a statement that the total value, as of the date of the decedent's death, of that part of his gross estate situated in the United States is not in excess of $2,000. Also, a transfer certificate is not required for bonds owned by a nonresident... | |
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... situated in the United States; (b) the deductions allowed under section 403; (c) the value of the net estate of the decedent as defined in section 403; and (d) the tax paid or payable thereon; or such part of such information as may at the time be... 
