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The amount entered at item 1 should not include any tax paid to the foreign country with respect to property not situated in that country and should not include any tax paid to the foreign country with respect to property not included in the gross estate . To compute the entry for column d , you should figure the “ tax payable ” on the amount in column b and subtract it from the “ tax payable ” on the amounts in columns b and c added together . These NASA-sponsored programs , as well as parallel programs in other countries , resulted in most of the research discussed in this paper . What began as a treaty of friendship imposed by threat of force became the foundation for one of the world 's most important bilateral relationships .