...University is an educational institution and no profit enures to anyone from its operation. 1 "Sec. 303. 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 — "(1) Such amounts...

...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...

...University is an educational institution and no profit enures to anyone from its operation. 1 "Sec. 303. 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 — "(1) Such amounts...

...the property or fund which is exempt from an exercise of such power.*t SPEC1FiC EXEMPT1ON SEC. 303. For the purpose of the tax the value of the net estate shall be determined — (a) (as amended by section 403(a) of the Revenue Act of 1934) 1n the case of a citizen or resident...

...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...

...gifts made during the calendar year." (Italics added.) 2 Section 812 of 26 USC (1946 ed.) provides: "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...

...violated provisions voidable at the instance of one of the specified individuals C. 812. NET ESTATE. nr the purpose of the tax the value of the net estate shall be determined, in the case citizen or resident of the United States by deducting from the value of the gross I) TBANSFF.BS...

...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...

...the same terms as when they were first enacted in 1919 2 and are as follows: "SEC. 812. NET ESTATE. "For the purpose of the tax the value of the net estate...determined ... by deducting from the value of the gross estate — "(d) TRANSFERS FOR PUBLIC, CHARITABLE, AND RELIGIOUS USES. — The amount of all bequests,...

...the same terms as when they were first enacted in 1919 2 and are as follows: "SEC. 812. NET ESTATE. "For the purpose of the tax the value of the net estate...determined ... by deducting from the value of the gross estate — • • • . "(d) TRANSFERS FOR PUBLIC, CHARITABLE, AND RELIGIOUS USES. — The amount...