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INTERNAL REVENUE CODE OF 1954 (11) For exemption of bequests received by National Archives Trust Fund Board, see section 7 of the National Archives Trust Fund Board Act (55 Stat. 582; 44 U.S.C. 300gg).

(3) EXEMPTION.—An exemption of $2,000. (b) CONDITION OF ALLOWANCE OF DEDUCTIONS.—No deduction

shall be allowed under paragraphs (1) and (2) of subsection (a) in the case of a nonresident not a citizen of the tJnited States unless the executor includes in the return required to be filed under section 6018 the value a t the time of his death of that part of the gross estate of such nonresident not situated in the United States. (c) UNITED STATES BONDS.'—For purposes of section 2103, the

value of the gross estate (determined as provided in section 2031) of a decedent who was not engaged in business in the United States at the time of his death— (1) shall not include obligations issued by the United States before March 1, 1941; and (2) shall include obligations issued by the United States on or after March 1, 1941.

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' § 2106(a)(2)(F)

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