Page:United States Statutes at Large Volume 42 Part 1.djvu/309

 SIXTY-SEV ENTH CONGRESS. Sess. I. Ch. 136. 1921. 281 shall not, for the ur ose of this title, be deemed o rt ' ESTATE MX- uie United states. P P pr P6 Y mmm ·M1SSlOD&HBS duly_ commissioned and serving under boards of foreign ,i.,sgt§§“,§g°§b}§",,}1“i°“” missions of the various religious denominations in the United States, U dymgb while in the foreign missionary service of such boards, shall not, y reason merely o their intention to permanently remain in such foreign service, be deemed nonresidents of the United States, but shall be presumed to be residents of the State, the District of Columbia, or the Territories of Alaska or Hawaii wherein they respectively resided at the time of their commission and their departure for such foreign service. _ In the case of any estate in respect to which the tax has been paid, gi§§f$`l °f mx Paid if necessary to allow the benefit of the deduction under paragraphs (2) and (3) of subdivision (a) or (b) the tax shall be redetermined and any excess of tax paid shall be refunded to the executor. _ _ Sec. 404. That the executor, within two months after the dece- agl,°}°(l?,°fri,°,§`€.§“§`}mstr°` ~ dent’s death, or, within a like eriod after qualifying as such, shall give written notice thereof to the collector. The executor shall also, R°“"“S‘°b°m°d- at such times and in such manner as may be required by regulations made pursuant to law, file with the collector a return under oath in C0 duplicate, setting forth (a) the value of the gross estate of the °t°°t°' decedent at the time of his death, or, in case of a nonresident, of that part of his gross estate situated in the United States; (b) the deductions allowed under section 403; (c) the value of the net estate of the decedent as defined in section 403; and (d) the tax paid or payable thereon; or such part of such information as ma at the time be ascertainable and such supplemental data as may life necessary to establish the correct tax. . Return shall be made in all cases where the gross estate at the death ¤£ l§°;·§'§'&‘}§ of the decedent exceeds $50,000, and in the case of the estate of °'°"°”'°°*°°¤°· every nonresident any part of whose grossfestate is situated in the _ United States. If the executor is una le to make a complete ret1u·n PMN '°*“"‘S‘ as to any part of the gross estate of the decedent, he s all include in his return a description of such part and the name of every person holdingl a legal or beneficial interest therein, and upon notice from the col ector such person shall in like manner make a return as to m°smm°,,¤_ such part of the gross estate. The Commissioner shall make all assessments of the tax under the authority of existing administrative special and general provisions of law relating to the assessment and collection of taxes. Return wa was- Sec. 405. That if no administration is granted upon the estate of a iyggw if ¤><> ¤¢¤¤¤i=¢¤· decedent, or if no return is filed as provided in section 404, or if a ` return contains a false or incorrect statement of a material fact, the collector or deputy collector shall make a. retum and the Commissioner shall assess the tax thereon. _ Sec. 406. That the tax shall be due and payable one year after ;"“° ‘f“‘“"“°f"· the decedent’s death; but in any case where the Commissioner ‘°°""°“"°"“““°‘· finds that ayment of the tax within such period would impose undue hardship upon the estate, he may Bglrant an extension or extensions of time for payment not to excepthree years from the due date. · The executor shall pay the tax to the collector or deputy collector, wzi2fi°3§.u mt pm and to such portion of the tax, not paid within one year and six months after the decedent’s death, interest at the rate of 6 per centum per annum from the expiration of one year after such_death shall be added as part of the tax irrespective of anti extension or extensions of time that may have been granted for e payment of the tax, or an portion thereof. B Sec. 407. 'llhat where the amount of tax shown upon a return ,w5,`:;,.$"‘;,,‘{‘,§’;;,,{’§ made in ood faith has been fully paid, or time for payment has been *¤¤¤·* ¤¤•- extended? as provided in section 406, beyond one year and six months