 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 էջ
...specified in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded... | |
 | 1971 - 356 էջ
...specified in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded... | |
 | 1960 - 688 էջ
...specified in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded... | |
 | 1969 - 334 էջ
...speclfled in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 էջ
...indebtedness, and taxes. — That proportion of the deductions specified in subsection (b) of section 412 which the value of such part bears to the value of his entire gross estate, wherever situated. (Feb. 28, 1926, c. 27, § 303 (b) (1) 44 Stat. 73 as amended by May 29, 1928, c. 852, § 401 (a), 45... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 386 էջ
...deductions specified in section 812 (b) (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 812 (b) in the case of a claim : against the estate which was... | |
 | 1968 - 330 էջ
...specified in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded... | |
 | 1959 - 1114 էջ
...specified In sections 20S3 and 2054 (other than the deductions described In the following sentence) able to the Individual than those prevailing for similar work In the locality; (C) If as a con Any deduction allowable under section 2053 In the case of a claim against the estate which was founded... | |
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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. 
