 | United States. Board of Tax Appeals - 1939 - 1380 էջ
...the court may make such order in relation to the children, property, parties, and the main' SEC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) ID the case of a citizen or resident of the United States, by deducting from the value of the gross... | |
 | 1939 - 1030 էջ
...estate of the nonresident not situated in the United States. * * • SEC. 303 (as originally enacted). For the purpose of the tax the value of the net estate shall be determined — * * • (b) 1n the case of a nonresident, by deducting from the value of that part of his gross... | |
 | United States - 1953 - 1744 էջ
...REFERENCES See notes under section 810 of this title. §861. Net estate— (a) Deductions allowed. in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1270 էջ
...Property Previously Taxed," in which the following is found, and which for your reference I quote: "For the purpose of the tax the value of the net estate shall be determined * * * by deducting from the value of the gross estate * * * an amount equal to the value of any property... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 էջ
...rates exactly as now provided in section 935 (b)). Amend section 812 to read: "Section 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... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 էջ
...Property Previously Taxed," in which the following Is found, and from which I quote for your reference : "For the purpose of the tax the value of the net estate shall be determined * * * by deducting from the value of the gross estate * * * an amount equal to the value of any property... | |
 | United States. Supreme Court - 1945 - 446 էջ
...private Tise," 7 and further, to the extent that there is a power in a private ' Section 303 provides : "For the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — ,"(3) The amount of all bequests, legacies, devises, or transfers, to or for the use... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...dying after the date of the enactment of tnis title. SEC. 861. NET ESTATE. (a) DEDUCTION'S 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. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...dying after the date of the enactment of this title. SEC. 861. NET ESTATE. (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... | |
 | Philippines - 1945 - 1064 էջ
...or her gross estate. SEC. 89. Net estate. — For the purpose of the taxes imposed in this Chapter the value of the net estate shall be determined : (a) In the case of a citizen or resident of the Philippines, by deducting from the value of the gross estate — (1) Expenses,... | |
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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... 
