 | Wisconsin - 1943 - 1142 pages
...made upon the estate, necessary litigation or other unavoidable cause of delay, such tax shall not be determined and paid as herein provided, in which case interest at the rate of 6 per cent per annum shall be charged upon such tax from the accrual thereof until the cause of such... | |
 | 1919 - 1126 pages
...the expiration of 18 months from the death of the decedent, and even this time may be extended, if by reason of claims made upon the estate, necessary litigation, or other unavoidable cause of delay, the estate of the decedent, or part thereof, cannot be settled at the end of the 18 months from the... | |
 | Richard Theodore Ely, John Huston Finley - 1888 - 576 pages
...imposed by section four hereof, for the non-payment of said tax, shall not be charged where in cases by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of eighteen months from... | |
 | New York (State) - 1889 - 816 pages
...imposed by section four hereof, for the non-payment of said tax, shall not be charged where in cases by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the estate of any •decedent, or a part thereof, cannot be settled at the end of eighteen months from... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...tion four hereof, for the non-payment of said tax, shall not be non-payment of charged where in cases by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of eighteen months, from... | |
 | 1890 - 1094 pages
...annum, imposed by section 4 hereof, for the non-payment of said tax, shall not be charged where in cases by reason of claims made upon the estate, necessary litigation, or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of eighteen months from... | |
 | Theodore Connoly - 1892 - 732 pages
...imposed by section four hereof for the non-payment of said tax, shall not be charged where in cases by reason of claims made upon the estate, necessary litigation, or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of eighteen months from... | |
 | Michigan - 1893 - 642 pages
...months from the accruing thereof, a discount of five per centum shall be allowed and deducted therefrom. If such tax is not paid within eighteen months from...litigation or other unavoidable cause of delay, . such tax can not be determined and paid as herein provided, in which case interest at the rate of six per centum... | |
 | New Jersey - 1893 - 618 pages
...nc™e«!iry w mig a . non-payment of said tax shall not be charged, where in tion ° cc " rs cases by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of a year from the death... | |
 | New Jersey - 1893 - 650 pages
...hereof for the n e«"5aV«"g»non-payment of said tax shall not be charged, where in tionoccurs cases by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of a year from the death... | |
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... per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed, after which ten per centum shall be charged. 
