 | 1926 - 1144 էջ
...Supp. 1919, § 6336%j), the tax, unless "sooner paid in full," is made a "lien for ten years upoon the gross estate of the decedent," except that "such...against the estate and expenses of its administration • • • shall be divested of such lien." By section 404 (Сотр. St. Ann. Supp. 1919, "§ 633634e)... | |
 | 1920 - 932 էջ
...with section 633C%J, which reads: "Unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except...jurisdiction thereof, shall be divested of such lien. If the decedent makes a transfer of, or creates a trust with respect to, any property in contemplation... | |
 | 1921 - 956 էջ
...sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, ercept that such part of the gross estate as is used for...jurisdiction thereof, shall be divested of such lien." The Rhode Island "inheritance tax act of 1916" (chapter 1339, Public Laws 1916) provides, among other... | |
 | 1917 - 1258 էջ
...* * Section 209 provides : "That unless the tax Is sooner paid In full, It shall be a lien for ten years upon the gross estate of the decedent, except...jurisdiction thereof, shall be divested of such lien." [1] From the foregoing references to the two federal acts it is apparent that the federal tax imposed... | |
 | Harris, Forbes & Co., New York - 1916 - 140 էջ
...the tax is sooner paid in Tax Lien full, it shall be a lien for ten years upon the gross on Estate estate of the decedent, except that such part of the...jurisdiction thereof, shall be divested of such lien. If the decedent makes a transfer of, or creates a Tax Lien trust with respect to, any property hi contemplation... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 էջ
...its distribution. SBC. 209. That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except...jurisdiction thereof, shall be divested of such lien. If the decedent makes a transfer of, or creates a trust with respect to, any property in contemplation... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...net estate. LIEN. SEC. 209. That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except...jurisdiction thereof, shall be divested of such lien. If the decedent makes a transfer of, or creates a trust with respect to, any property in contemplation... | |
 | Savings Union Bank and Trust Company - 1917 - 88 էջ
...its distribution. Sec. 209. That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except...having jurisdiction thereof, shall be divested of such Hen. Gifts in Contemplation of Death. If the decedent makes a transfer of, or creates a trust with... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 էջ
...paid in full, it Tax a Lien shall be a lien for ten years upon the gross estate of the for Ten Yean decedent, except that such part of the gross estate...for the payment of charges against the estate and expanses of its administration, allowed by any court having jurisdiction thereof, shall be divested... | |
 | 1918 - 246 էջ
...its distribution. Sec. 209. That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except...jurisdiction thereof, shall be divested of such lien." In the face of the Court's ruling in Van Beil's Estate — Otto's Estate, supra, holding that the New... | |
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That unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration,... 
