| United States - 1920 - 1064 էջ
...that part of his gross estate which at the time of his death is situated in the United States— (1) n hundr in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross... | |
| United States - 1921 - 642 էջ
...which at the time of his death is situated estateinUnited States. . ,, re in the United States — W That proportion of the deductions specified in paragraph...of his entire gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross... | |
| Rex Frye - 1921 - 350 էջ
...that part of his gross estate which at the time of his death is situated in the United States— (1) That proportion of the deductions specified in paragraph...of his entire gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...that part of his gross estate which at the time of his death is situated in the United States — (1) That proportion of the deductions specified in paragraph...of his entire gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...that part of his gross estate which at the time of his death is situated in the United States — (1) That proportion of the deductions specified in paragraph...of his entire gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...of his death is situated in the United States ; and (2) An exemption of $50,000; SEC. 203. (b) [1] In the case of a nonresident, by deducting from the...value of his entire gross estate, wherever situated. FEDERAL INCOME AND ESTATE TAX LAWS Act of 1924. Act of 1921. placed by the Commissioner on such property... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...that part of his gross estate which at the time of his death is situated in the United States — (1) That proportion of the deductions specified in paragraph...of his entire gross estate. wherever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that part of his gross... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...that part of his gross estate which at the time of his death is situated in the United States— (1) That proportion of the deductions specified in paragraph...of his entire gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 iper centum of the value of that part of his gross... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...that part of his gross estate which at the time of his death is situated in the United States: (1) That proportion of the deductions specified in paragraph...of his entire gross estate, wherever situated, but in no case shall the amount so deducted exceed 10 per cent of the value of that part of his gross estate... | |
| United States. Internal Revenue Service - 1926 - 620 էջ
...that part of his gross estate which at the time of his death is situated in the United States— (1) That proportion of the deductions specified In paragraph...value of his entire gross estate, wherever situated, hut in no case shall the amount so deducted exceed 10 per centum, of the value of that part of his... | |
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