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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,... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Halaman 66
oleh Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 halaman
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The Federal Reporter

1926 - 1144 halaman
..."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)...
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Atlantic Reporter, Volume 113

1921 - 956 halaman
...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...
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The New York Supplement, Volume 166

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

Harris, Forbes & Co., New York - 1916 - 140 halaman
...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...
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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 halaman
...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...
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A Treatise on Federal Taxes: Including Those Imposed by the War Tax Act of ...

Henry Campbell Black - 1917 - 612 halaman
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 halaman
...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...
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The Federal Income Tax Law and Estate Tax Law of September 8, 1916: With ...

United States - 1917 - 102 halaman
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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 halaman
...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...
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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 halaman
...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...
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