...dower or curtesy ; * * *." Section 403 of the revenue act of 1921 provides, in part as follows: " That for the purpose of the tax the value of the net estate...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property, * * *, losses incurred during the settlement of...

...the passage of this act. whether a resident or nonresident of the United States." " SEC. 403. That for the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — ***** "(3) The amount of all bequests, legacies, devises, or gifts, to or for the...

...act. Section 402 prescribes the method for determining the gross estate. Section 403 provides that for the purpose of the tax the value of the net estate shall be determined by deducting from the value of the gross estate the amounts of certain expenses and other items stated...

...Section 403 (a) (1) of the Revenue Act of 1921 (42 Stat. 279) allows deductions, among others, for — Such amounts for funeral expenses, administration...expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property (except in the case of a resident decedent, where...

...(a) (2) of the Revenue Act of 1918 (Сотр. St. § 6336 %d), which read as follows: "Sec. 403. That for the purpose of the tax the value of the net estate...of a resident, by deducting from the value of the gross estate — • •••••• "(2) An amount equal to the value at the time of the decedent's...

...6336y2d. The latter section, in substance, Is as follows: "Net Value of Estate, How Determined.— For the purpose of the tax the value of the net estate...losses incurred during the settlement of the estate * * * support during the settlement of the estate of those dependent upon the decedent, and such other...

...hie death of all property, real or personal, tangible or intangible, wherever situated." Section 203: "For the purpose of the tax the value of the net estate...against the estate, unpaid mortgages, losses incurred daring the settlement of the estate arising from fires, storms, shipwreck, or other casualty, and from...

...gross estate shall be determined ; section 203, that the value of the net estate shall be determined in the case of a resident by deducting from the value of the gross estate "(1) [Certain allowances, as hereinafter particularly stated] ; (2) an exemption of $50,000." Section 207...

...by deducting from his gross estate as hereinbefore defined : (a) An exemption of $50,000; and, (b) Funeral expenses, administration expenses, claims...incurred during the settlement of the estate arising from theft and from fires or other casualty when such losses are not compensated for by insurance or otherwise,...

...of the transfer or the creation of the trust, or at the tune of the decedent's death. Sac. 203. That for the purpose of the tax the value of the net estate...administration expenses, claims against the estate, unpaid mortgagees, losses incurred during the settlement of the estate arising from fires, storms. shipwreck,...