Page:United States Statutes at Large Volume 43 Part 1.djvu/334

 SIX'I`Y—EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 303 (d) In the case of a citizen of the United States about to depart D ¤°°°¥¤ *·¤- from the United States the Commissioner may, at his discretion, mg iiixgéiiiraiiiimwtgigi waive any or all of the requirements placed on the taxpayer by this °‘"“°“s‘ section. (e) No alien shall depart from the United States imless he first ¤1>’f¤f¤°i1°Smb.iti°Zr°:¤ii°iilSis procures from the collector or agent in charge a certificate that he has °°"*°°’“° °‘¤¤°S¤¤idcomplied with all the obligations imposed upon him by the income, war- roiits, and excess-profits tax laws. _ _ (fi) If a taxpayer violates or attempts to violate this section there vxéigtilotisiiiiitetiiix mr shall, in addition to all other penalties, be added as part of the tax 25 per centum of the total amount of the tax or deficiency in the tax, together with interest at the rate of 1 per centum a month from the time the tax became due. nrrncrrvn num or- TITLE. m°°°"° dm' Sec. 283. This title shall take eifect as of January 1, 1924. ‘“"““““""·‘°“ HI. TRIBIII. Pairr I.——Es·rA·rn Tax. mA" “x' Sec. 300. When used in Part I of this title-  °°““:'“°°‘ The term " executor " means the executor or administrator of the x°°°°“' decedent, or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any erson in actual or constructive possession of any property of the decedent; _, N The term " net astate" means the net estate as determined under N°t°S°°°°‘ the provimons of section 303; HM n The term " month " means calendar month; and “C°°;;m` ,, The term " collector " means the collector of internal revenue of °°°°°° the district in which was the domicile of the decedent at the time of his death, or, if there was no such domicile in the United States then the collector of the district in which is situated the part oi the gross estate of the decedent in the United States or, if such part of the gross estate is situated in more than one district, then the collector of internal revenue of such district as may be designated by the Commissioner. Tn MM on mw Sec. 301. (a) In lieu of the tax imposed by Title IV of the Rev- hmofeatates mmm. enue Act of 1921, a tax equal to the sum of the following percent· v°*"°• "·’"‘ ages of the value of the net estate (determined as provided in section 303) is hereby im sed upon the transfer of the net estate of every decedent d ing afitgr the enactment of this Act, whether a resident or nonresidjent of the United States: R"°”° $55 per centum of the amount of the net estate not in excess of 1000; 2 per centum of the amount by which the net estate exceeds $50,000 and does not exceed $100,000; 3 per centum of the amount by which the net estate exceeds $100,000 and does not exceed $150,000; 4 per centum of the amount by which the net estate exceeds $150,000 and does not exceed $250,000; 6 per centum of the amount by which the net estate exceeds $250,000 and does not exceed $450,000; 9 per centum of the amount by which the net estate exceeds $450,000 and does not exceed $750,000; 12 per centum of the amount by which the net estate exceeds $750,000 and does not exceed $1,000,000; 15 per centum of the amount by which the net estate exceeds $1,000,000 and does not exceed $1,500,000; 45822°——25‘|’—-22