 | 1919 - 460 pages
...a lien for ten yearn upon, the, gross estate of the. decedent, except that such part of the i/ros* estate as is used for the payment of charges against...estate and expenses of its administration, allowed by ana court having jurisdiction thereof, shall be dirested of such lien. If the commissioner is satisfied... | |
 | United States - 1920 - 1064 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... | |
 | United States - 1920 - 1052 pages
...full, it shall be a lien for ten years upon the gross estate of the decedent, except that such purt of the gross estate as is used for the payment of...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... | |
 | Rex Frye - 1921 - 350 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...the approval of the Secretary, issue his certificate releas^ ing any or all property of such estate from the lien herein imposed. Liability of transferee... | |
 | United States - 1921 - 642 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...estate and expenses of its administration, allowed oy any court having jurisdiction thereof, shall be divested of such lien. If the Commissioner is satisfied... | |
 | Denver Bar Association - 1926 - 328 pages
...death except: (1) Where the tax is paid in full before the expiration of such period; (2) Such portion of the gross estate as is used for the payment of...allowed by any Court having jurisdiction thereof: (3) Such portion of the gross estate as has passed to a bona fide purchaser for value after payment... | |
 | Mississippi - 1924 - 828 pages
...in full, it shall be a lien for three years upon the gross estate of the decedent, except that siK-h part of the gross estate as is used for the payment...regulations prescribed by him with the approval of the governor issue his certificate releasing any or all property of such estate from the lien herein imposed.... | |
 | 1924 - 1208 pages
...bitters, vanilla extract, and Jamaica ginfor 10 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. The executor must pay the tax out of the gross estate of the decedent, and the legatees and distributees... | |
 | United States - 1924 - 260 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...estate and expenses of its administration, allowed by anv court having jurisdiction thereof, shall be divested of such lien. If the Commissioner is satisfied... | |
 | United States. Internal Revenue Service - 1924 - 76 pages
...in full before the expiration of such period; (2) In case of the donor's death, such portion of his estate as is used for the payment of charges against...allowed by any court having jurisdiction thereof; (3) Such of the property constituting the gift as has been sold by the donee or trustee to a bona fide... | |
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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,... 
