 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 էջ
...1951.] SEC. 861. NET ESTATE [NONRESIDENTS NOT UNITED STATES CITIZENS]. (a) Deductions Allowed. — For the purpose of the tax, the value of the net estate shall be determined, in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | United States. Internal Revenue Service - 1955 - 1158 էջ
...the same terms as when they were first enacted in 1919 * and are as follows : SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined * * * by deducting from the value of the gross estate — ****** • (d) TRANSFERS FOB PUBLIC, CHARITABLE,... | |
 | United States. Tax Court - 1959 - 1372 էջ
...charity will not take Is so remote as to be negligible. If an estate or Interest » SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined. In tb* • of a citlieu or resident of the united States by deducting from the value of tfc* t estate—... | |
 | United States. Tax Court - 1945 - 1364 էջ
...1026, as amended by section 807, Revenue Act of 1032 and section 406 Revenue Act of 1934 — SEC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) In the case of a citizen or resident of the United States, by deducting from the value of the gross estate — * ••••••... | |
 | United States. Tax Court - 1950 - 1992 էջ
...decedent for Federal tax purposes consists not only of the property actually •SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, In the case of i citizen or resident of the United States by deducting from the value of the gross... | |
 | United States. Tax Court - 1945 - 1518 էջ
...the hearing in this case. OPINION. MURDOCH, Judge : Section 812 of the Internal Revenue Code provides that for the purpose of the tax the value of the net estate of a decedent shall be determined by deducting from the value of the gross estate such amounts for... | |
 | United States. Tax Court - 1956 - 1226 էջ
...disputed. It follows that the widow received no more than a terminable interest 1 SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall he determined, In the case of a citizen or resident of the United States by deducting from the value... | |
 | United States - 1939 - 780 էջ
...not be deemed a consideration "in money or money's worth", see section 812 (b). SEC 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross... | |
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That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate... 
