 | 1926 - 1144 pages
..."sooner paid in full," is made a "lien for ten years upoon the gross estate of the decedent," except that "such part of the gross estate as is used for...against the estate and expenses of its administration • • • shall be divested of such lien." By section 404 (Сотр. St. Ann. Supp. 1919, "§ 633634e)... | |
 | 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...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 pages
...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...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 pages
...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 gross estate as is used for...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 pages
...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...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 of... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...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...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 of... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...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...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 pages
...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 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... | |
 | 1918 - 246 pages
...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...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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...necessary in order to destroy the lien. fl 2017. Art. 100. Release of lien. — The statute provides that, if the Commissioner is satisfied that the tax liability...has been fully discharged or provided for, he may issue his certificate releasing any or all property of the estate from the lien. The issuance of certificates... | |
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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,... 
