...decedent, whether real or personal, tangible or intangible. The net estate, in the case of a resident, is determined by deducting from the value of the gross estate "such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages, losses...

...decedent, whether real or personal, tangible or intangible. The net estate, in the case of a resident, is determined by deducting from the value of the gross estate "such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages, losses...

...questions of fact. 14 petitions. Section 403 provides that the net estate upon which a tax is levied shall be determined by deducting from the value of the gross estate such amounts as funeral expenses, administration expenses, claims against the estate, etc. ; property which the...

...Revenue Act of 1918 provides that for the purpose of estate tax, the value of the net estate should be determined by deducting from the value of the gross estate such amounts for administration expenses and claims against the estate as are allowed by the laws of the jurisdiction...

...estate (a} EXEMPTION. — An exemption of $100,000; (b) EXPENSES, LOSSES, INDEBTEDNESS, AND TAXES. — Such amounts — 1 for funeral expenses, 2 for administration expenses, 3 for claims against the estate, 4 for unpaid mortgages upon, or any indebtednes in respect to, property where the value of decedent's...

...estate (a) EXEMPTION. — An exemption of $100,000; (b) EXPENSES, LOSSES, INDEBTEDNESS, AND TAXES. — Such amounts — 1) for funeral expenses, 2) for administration expenses, 3) for claims against the estate, 4) for unpaid mortgages upon, or any indebtednes in respect to, property where the value of decedent's...

...estate — (a) Exemption. An exemption of $100,000; (b) Expenses, losses, indebtedness, and taxes. Such amounts — (1) for funeral expenses, (2) for...claims against the estate, and (4) for unpaid mortgages upon, or any indebtedness in respect to, property where the value of decedent's interest therein, undiminished...

...sections 2876, 3307. § 2056. Bequests, etc., to surviving spouse (a) Allowance of marital deduction For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsection (b), be determined by deducting from the value of the gross estate...

...taxes. (1) General rule. Notwithstanding the provisions of subsection (c) (1) (B) of this section, for purposes of the tax imposed by section 2001 the value of the taxable estate may be determined, if the executor so elects before the expiration of the period of limitation for...

...— (a) EXEMPTION. — An exemption of $100,000; (b) EXPENSES, LOSSES. INDEBTEDNESS, AND TAXES. — Such amounts — (1) for funeral expenses, (2) for...administration expenses, (3) for claims against the estate, (A) for unpaid mortgages upon, or any indebtedness in respect to, property where the value of decedent's...