 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...following the comma after the words "wherever situated," so that paragraph (1) will read as follows: "(1) That proportion of the deductions specified in paragraph...of such part bears to the value of his entire gross estates, wherever situated." (15) Estate Tax on Intangible Property of Nonresident Decedents exempt... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...following the comma after the words "wherever situated," so that paragraph (1) will read as follows : "(1) That proportion of the deductions specified in paragraph...of such part bears to the value of his entire gross estates, wherever situated." (15) ESTATE TAX ON INTANGIBLE PROPERTY OF NONRESIDENT DECEDENTS EXEMPT... | |
 | United States - 1928 - 268 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- b«t » «e ease shati the amount ee deducted cxocod (2) An amount equal to the value of any property... | |
 | United States - 1928 - 1164 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. (2) An amount equal to the value qf any property (A) forming a part of the gross estate situated in... | |
 | United States. Internal Revenue Service - 1929 - 176 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. Board of Tax Appeals - 1933 - 1618 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...which the value of such part bears to the value of bis entire gross estate, wherever situated, but In no case shall the amount so deducted exceed 10 per... | |
 | United States. Board of Tax Appeals - 1934 - 1512 էջ
...that part of Ills gross estate which at the time of his death is situated in the United States — (1) That proportion of the deductions specified in paragraph (1) of subdivision (a) of this section, which tiie value of such part bears to the value of his entire gross estate, wherever situated, but in no... | |
 | United States. Court of Claims - 1936 - 1076 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 - 1939 - 780 էջ
...INDEBTEDNESS, AND TAXES. — That proportion of the deductions specified in subsection (b) of section 812 which the value of such part bears to the value of his entire gross estate, (2) PROPERTY PREVIOUSLY TAXED. — An amount equal to the value of any property (A) forming a part... | |
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... deducting from the value of that part of his gross estate which at the time of his death is situated In the United States — (1) Expenses, losses, indebtedness, and taxes. 
