| http://www.w3.org/ns/prov#value | - Sec. 304. '(a) * * * The executor shall also, at such times and in such manner as may be required by regulations made pursuant to law, file with the collector a return under oath in duplicate, setting forth (1) the value of the gross estate of the decedent at the time of his death, or, in case of a nonresident, of that part of his gross estate situated in the United States. * * *' (26 USCA ?? 1096
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