 | United States. Internal Revenue Service - 1974 - 624 էջ
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. [Sec. 2106 as amended by sec. 30 (d),... | |
 | United States. Internal Revenue Service - 1976 - 612 էջ
...$3,600, or "(B) that proportion of $15,075 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. "(3) PHASE-IN OF PARAGRAPH (2) <B>... | |
 | United States. Internal Revenue Service - 1974
...States at the time of his death is determined by adding the value of that part of his gross estate which, at the time of his death, is situated in the United States and, in the case of an estate to which section 2107 (relating to expatriation to avoid tax) applies,... | |
 | United States. Internal Revenue Service - 1976 - 720 էջ
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. [Sec. 2106 as amended by sec. 30(d),... | |
 | United States - 1976 - 424 էջ
...$3,600, or "(B) that proportion of $15,075 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. "(3) PHASE-IN OF PARAGRAPH <2HB) AMOUNT.... | |
 | Joseph Isenbergh - 2006 - 806 էջ
...in section 2106(a) by deducting allocable expenses from "the value of that part of his gross estate which at the time of his death is situated in the United States."21 Section 2103, completing the circle, defines the "value of the gross estate" of a foreign... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 էջ
...the exemption authorized by section 2052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. • 1960 (PL 86-779) PL 86-779, §4(c):... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 386 էջ
...deducting from the value of that part of his gross estate (determined as provided in section 811), which at the time of his death is situated in the United States — ******* (3) Transfers for PuUic, Charitable, and Religious Uses. — The amount of all bequests,... | |
 | 1970 - 324 էջ
...the exemption authorized by section 3052 which the value of that part of the decedent's gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. (b) Condition of allowance of deductions.... | |
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An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States... 
