 | United States. Supreme Court - 1925 - 1140 էջ
...passage of this act." Then follow the percentages, graduated according to value. Section 403 provides that, for the purpose of the tax, the value of the net estate shall be determined in the case of a resident of the United States by deducting (1) funeral and administration expenses,... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 386 էջ
...respect to property includible under sec. 811 (f ) .] 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 էջ
...by the decedent. (Feb. 26, 1926, c. 27, 8 302 (g) to (1), 44 Stat. 70-71.) Sec. 412. Net estate. — For the purpose of the tax the value of the net estate shall be determined, in the case of a resident by deducting from the value of the gross estate — (a) $100,000.— An exemption... | |
 | 1922 - 636 էջ
...force. The Statute provides for a tax "upon the transfer of the net estate of the decedent". Sec. 400. "For the purpose of the tax the value of the net estate shall be determined by deducting certain allowances from the gross estate." Sec. 403. By Sec. 402, the value of the gross... | |
 | United States. Internal Revenue Service - 1928 - 406 էջ
...determined as provided in section 203." Then follows a schedule. Section 203 provides that "for the purposes of the tax the value of the net estate shall be determined * * * by deducting" from the gross estate certain specifically enumerated items. These deductions include,... | |
 | United States. Tax Court - 1955 - 1454 էջ
...qualify for the marital deduction. Estate of Thomas J. White, 22 TC 641. On the 1 SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate Bhall be determined. In the eas* of a citizen or resident of the United States by deducting from the... | |
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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... 
