 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...power was relinquished in contemplation of death, is deemed to be situated in the United States if so situated either at the time of the 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... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...power was relinquished in contemplation of death, is deemed to be situated in the United States if so situated either at the time of the 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...power was relinquished in contemplation of death, is deemed to be situated in the United States if so situated either at the time of the transfer, or at the time of the decedent's death. ART. 51. Net estate. — The gross estate of a resident and of a nonresident are made up in the same... | |
 | United States - Law - 1928 - 1164 pages
...subdivision (c) or (d) of section 1094 of this title, shall be deemed to be situated in the United States, if so situated either at the time of the transfer, or at the time of the decedent's death. (e) Nonresident decedents. The amount receivable as insurance upon the life of a nonresident decedent,... | |
 | United States - Finance - 1928 - 268 pages
...meaning of subdivision (c) or (d) of section 302, shall be deemed to be situated in the United States, if so situated either at the time of the transfer, or at the time of the decedent's death. (e) The amount receivable as insurance upon the life of a nonresident decedent, and any moneys deposited... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...meaning of subdivision (c) or (d) of section 302, shall be deemed to be situated in the United States, if so situated either at the time of the transfer, or at the time of the decedent's d^ath. (e) The amount receivable as insurance upon the life of a nonresident decedent, and any moneys... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1618 pages
...meaning of subdivision (c) or (d) of section 302, shall be deemed to be situated in the United States, if so situated either at the time of the transfer, or at the time of the decedent's death. We have previously held that bonds of a foreign government and shares of stock of a foreign corporation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...meaning of subdivision (c) or (d) of section 302, shall be deemed to be situated in the United States, if so situated either at the time of the transfer, or at the time of the decedent's death. For the purposes of this title, a relinquishment or promised relinquishment of dower, curtesy, or of... | |
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States if it is determined, under the provisions of paragraph (a) of this section, to be so situated either at the time of the transfer or at the time of the decedent's death. 
