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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,... "
Revenue Act of 1935: Hearings Before the Committee on Finance, United States ... - Page 359
by United States U.S. Congress. Senate. Committee on finance - 1935 - 403 pages
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The Federal Reporter

1926 - 1144 pages
..."lien for ten years upoon 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 • • • shall be divested of such lien." By section 404 (Сотр. St. Ann. Supp. 1919, "§ 633634e)...
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The Northeastern Reporter, Volume 124

1920 - 932 pages
...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...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...
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Atlantic Reporter, Volume 113

1921 - 956 pages
...lien for ten years upon the gross estate of the decedent, ercept that such part of the gross estate as is used for the payment of charges against the...jurisdiction thereof, shall be divested of such lien." The Rhode Island "inheritance tax act of 1916" (chapter 1339, Public Laws 1916) provides, among other...
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The New York Supplement, Volume 166

1917 - 1258 pages
...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...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...ten years upon the gross on Estate estate of the decedent, except that such part of the gross estate as is used for the payment of charges against 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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...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...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...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 pages
...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...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...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...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...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...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 pages
...years upon the gross estate of the for Ten Yean decedent, except that such part of the gross estate as is used for the payment of charges against the estate and expanses of its administration, allowed by any court having jurisdiction thereof, shall be divested...
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Westmoreland Law Journal, Volume 7

1918 - 246 pages
...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...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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