...transfer, or at the time of the decedent's death. • DEDUCTIONS— ESTATES OF NONRESIDENTS SEC. 303. For the purpose of the tax the value of the net estate shall be determined — * * * (b) In the case of a nonresident, by deducting from the value of that part of his gross estate...

...relinquished before or after the enactment of this article. § 249-c. Valuation of estates, deductions. For the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration...

...Revenue Law in force at that time (Сотр. St. Ann. Supp. 3923, § бЗЗбз^а), provides as follows: "(a) In the case of a resident, by deducting from...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where...

...the Revenue Law in force at that time (Coinp. St. Ann. Supp. ]923, § 6336%d), provides as follows: "(a) In the case of a resident, by deducting from...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where...

...under this latter section which is, in part, as follows : SEC. 403. That for the purpose of the tar the value of the net estate shall be determined —...deducting from the value of the gross estate — (1) * * * (2) An amount equal to the value at the time of the decedent's death of any property, real, personal,...

...section 403 (a) (3) of the above act, without diminution by the amount of the state tax. That section provides that for the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers...

...follow the percentages graduated according to value. Section 403 (Comp. St. Ann. Supp. 1919, § 6336%d) 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,...

...in contemplation of death within the meaning of this act. DEDUCTIONS FROM THE GROSS ESTATE Sec. 6. That for the purpose of the tax, the value of the net estate shall be determined; Resident (a) In the case of a resident, by deducting from the value of the gross estate — Debts and...

...the Act is, a tax ' upon the transfer of the net estate ' of the decedent. § 400; 40 Stat. 1096. ' For the purpose of the tax the value of the net estate shall be determined ' by deducting certain allowances from the gross estate. § 403. By § 402 " the value of the gross...

...all property, real or personal, tangible or intangible, wherever situated — Section 203 provided that, for the purpose of the tax, the value of the net estate should be determined by making certain deductions, including such other charges against the estate...