 | United States - 1939 - 780 էջ
...time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the part of the gross...decedent in the United States, or, if such part of tne gross estate is situated in more than one district, then the collector of internal revenue of such... | |
 | 1924 - 1040 էջ
...in the United Stales, then the coil-dor oí the district In which is situated the ijart of the groes estate of the decedent in the United States, or. if such part ol the ifrose estate is situated in more than one district, then the collector of internal revenue... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the part of the gross...one district, then the collector of internal revenue of such district as may be designated by the Commissioner. (d) RECORDS, STATEMENTS, AND RETURNS. —... | |
 | 1939 - 1030 էջ
...time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the part of the gross...one district, then the collector of internal revenue of such district as may be designated by the Commissioner. SEC. 301. (a) 1n lieu of the tax imposed... | |
 | United States - 1953 - 1744 էջ
...filing. The return required of the executor under subsection (a) shall be filed with the collector of the district in which is situated the part of the gross...situated in more than one district, then the collector of such district as may be designated by the Commissioner. (53 Stat. 131; Oct. 21. 1942. 4:30 pm, EWT,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 էջ
...time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the part of the gross...decedent in the United States, or, if such part of the •jross estate is situated in more than one district, Estates of Decedents Dying During 1944 to 1949,... | |
 | United States, Walter Elbert Barton - 1953 - 708 էջ
...time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the part of the gross estate of the decedent 524 Estates of Decedents Dying During 1950, 1951 and 1952 525 in the United States, or, if such part... | |
 | United States - 1939 - 780 էջ
...— The return required of the executor under subsection (a) shall be filed with the collector of the district in which is situated the part of the gross...situated in more than one district, then the collector of such district as may be designated by the Commissioner. SEC. 865. CROSS REFERENCE. For missionaries... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 էջ
...— The return required of the executor under subsection (a) shall be filed with the collector of the district in which Is situated the part of the gross...situated in more than one district, then the collector of such district as may he designated by the Commissioner. (Feb. 26, 1926. c. 27. $$ 300 (d). 3O4 (a),... | |
 | 1917 - 476 էջ
...collected, anil paid for each taxable year upon the income of erery corporation, partnership, or indiridual a tax (hereinafter in this title referred to as the tax) equal to fifty per centum of the irnr profits determined ax hereinafter provided. For the purposes of thix title... | |
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collector" means the collector of internal revenue of the district in which was the domicile of the decedent at the time of his death, or, if there was no such domicile in the "United States, then the collector of the district in which is situated the... 
