 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 str.
...dying after the date of the enactment of tnis title. SEC. 861. NET ESTATE. (a) DEDUCTION'S ALLOWED. — For the purpose of the tax the value of the net estate shall be determined, in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | United States. Tax Court - 1945 - 1374 str.
...Hanover Bank <& Trust •Sec. 303 [as amended by % 805 of the Revenue Act of 1932, 47 Stat. 169, 280]. For the purpose of the tax the value of the net estate...the value of the gross estate — (1) Such amounts — (A) for funeral expenses, (B) for administration expenses, (C) for claims against the estate, (D)... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 str.
...dying after the date of the enactment of this title. SEC. 861. NET ESTATE. (a) DEDUCTIONS ALLOWED.. — For the purpose of the tax the value of the net estate shall be determined, in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | Philippines - 1945 - 1064 str.
...or her gross estate. SEC. 89. Net estate. — For the purpose of the taxes imposed in this Chapter the value of the net estate shall be determined : (a) In the case of a citizen or resident of the Philippines, by deducting from the value of the gross estate — (1) Expenses,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 str.
...exchange in the case of property sold or exchanged during such one-year period) . SEC. 812. NET ESTATE. For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross... | |
 | United States, Walter Elbert Barton - 1950 - 1126 str.
...substituted in lieu thereof by Sec. 501, RA of 1943, enacted on Feb. 25, 1944. Sec. 812. Net estate. For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross... | |
 | United States. Tax Court - 1950 - 1534 str.
...for Federal tax purposes consists not only of the property actually •SEC. 812. NET ESTATE. For tbe purpose of the tax the value of the net estate shall be determined. In the case of * citizen or resident of the United States by deducting from the value of the gross... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...gifts made during the calendar year." (Italics added.) 2 Section 812 of 26 USC (1946 ed.) provides: "For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 str.
...respect to property includible under sec. 811 (f ) .] SEC. 861. NET ESTATE. (a) Deductions Allowed. — For the purpose of the tax the value of the net estate shall be determined, in the case of a nonresident not a citizen of the United States, by deducting from the value of that... | |
 | United States. Tax Court - 1953 - 1328 str.
...violated provisions voidable at the instance of one of the specified individuals C. 812. NET ESTATE. nr the purpose of the tax the value of the net estate shall be determined, in the case citizen or resident of the United States by deducting from the value of the gross I) TBANSFF.BS... | |
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That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate... 
