 | United States. Court of Claims - Claims - 1937 - 710 pages
...the Revenue Act of 1921 provided, so far as pertinent here, as follows: In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States * * * an amount equal to the value of any property... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...being administered; and (2) An exemption of $50,000; Nan-residents (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States that proportion of the deductions specified... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...United States, under which the estate is being administered; and (b) An exemption of $50,000. In the case of a non-resident decedent, the net estate is determined by deducting from the value of the gross estate situated in the United States that proportion of the total deductions enumerated in... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...the estate is being administered; and (2) An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States that proportion of the deductions specified... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...the estate is being administered; and (2) An exemption of $50,000; (6) In the case of a non-resident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States that proportion of the deductions specified... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...since December 31, 1917 ; and 303. (4) An exemption of ?50,000; 304. (b) In the case of a non-resident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States — 305. (1) That proportion of the deductions... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...the estate is being administered; and (2) An exemption of 850,000; (6) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States that proportion of the deductions specified... | |
 | Irving National Bank, New York - 1920 - 150 pages
...have died since December 31, 1917; and (4) An exemption of $50,000; (b) In the case of a non-resident, by 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) That proportion of the deductions specified... | |
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States shall be determined by 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. 
