 | 1926 - 1144 pages
...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 pages
...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...having 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 pages
...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...having jurisdiction thereof, shall be divested of such lien." The Rhode Island "inheritance tax act of 1916" (chapter 1339, Public Laws 1916) provides, among... | |
 | 1917 - 1258 pages
...* * 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...having 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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...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...having 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... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...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 Hen. Gifts in Contemplation of Death. If the decedent makes a transfer of, or creates a trust with respect... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pages
...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...having 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 pages
...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...having 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... | |
 | 1918 - 246 pages
...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 lien." In the face of the Court's ruling in Van Beil's Estate — Otto's Estate, supra, holding that... | |
 | National City Company, United States - 1919 - 104 pages
...the same ratio. 319. SEC. 409. 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 lien. If the Commissioner is satisfied that the tax liability of an estate has been fully discharged... | |
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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,... 
