Estate tax. Estate tax, beneficiaries coining into possession of any property of decedent where no executor or administrator of decedent's property is acting, and beneficiaries coming into possession of any property of decedent prior to appointment of executors or administrators, are required, where estate would be subject to taxation, to file 30-day notice and return provided by sec. 205, title 2, of revenue act of Sept. 8, 1916.

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