Page:United States Statutes at Large Volume 43 Part 2.djvu/774

 2082 mnnx. Estate Tax, Title III, Revenue Act of 1924- Pass- Estate Tax, Title III, Revenue Act of 1924-— Pasa- _ Continued. Continued. defic1ency means amount tax imposed unpaid tax a lien on property for ten exceeds return by executor; de· years _________ _ ________,,____ 312 _ termination of 308 release of, on payment of tax ,.. 312 1f no amount returned, on previous lien on property transferred in con- _ 888888111Bnt ... 308 templation of death-. 312 notice of, to executor by Commis- with contract with specific beneficiary snoner - ... 308 for insurance. 312 appeal to Board allowed. 308 persons liable ,___ _ ____________,___ 312 assessment, etc., if, determined by innocent purchasers for value ex- _ Board ... 308 cepted ___________________ _ _ _ _ 312 smt in court for amount of. 308 computation of tax under former laws- - 312 time l1m1t for. _ .. 3 08 punishment for false statements, etc - - - 3§5 payment of, on demand, 1f no appeal penalty for making no returns, con- _ filed .. - .. 309 cealing information, etc 313 1I11D16d18l}B assessment of, if collec- administration of property of residents tion jeopardized by time ... 309 dying in China ________ _ _______ 313 manner of making - .. 309 tax to be paid to clerk of United payment on notice if no claim for States court for China, if no _ abatement filed ... 309 estate in United States .. - - - 313 Interest authorized up0n.. .. 309 to revenue district in United States extension of pagment for, to prevent if any estate there _____.,..__. 313 undue har ship ... 309 clerk of court to act as collector 313 bond required -. 309 Estates and Trusts, additional interest if not paid- 309 income of, subject to income tax .. 275 additional tax in case of fraud .. 309 Estep, William A., interest to be collected for nonpay- pension increased ... 1404 ment 309 Estes, Elizabeth (widow), where extension granted ... 310 pension ..,.. - .. 1503 if deficiency, etc., not paid on de- Esther Place SE., D. C., mand  310 appropriation for paving, Nicholas not applicable if claim for abatement Avenue to Raleigh Street .. 1223 filed. 310 Esthonia, assessment to be within four years after extradition treaty with - .. 1849 returns filed; exception - 310 Esthonia, Latvia, and Lithuania, no court proceedings on expiration appropriation for minister to .. 206; 1015 of period. 310 Ethnology, American, extension of time on notice of de- appropriation for continuing researches iiciency .. 310 in 528, 1206 at any time if false or fraudulent re Etnire, Lettie (widow), turns made - - - 310 pension  1433 collection by distraint, when made Eufaula, Ala., , within prescribed period ... 310 bridge authorized across Chattabeginning of court proceedings not hoochee River at .. 16 prevented 310 Eungard, Lulia M. (widow), none allowed if barred by time limita- pension 1509 tion etc. - 310 Eureka, Calif., claim for abatement may be filed if de- offices of register and receiver, land ficiency assessed .. 310 office at, consolidated .. 395 collection stayed on filing of 311 "Eureka," Steam Tug, transmittal to Commissioner; notice owner of, may bring suit for collision of decision ... 311 damages in district court --- 1567 appeal to Board after notice-- -. 311 Europe, proceedings in court if part of, al- appropriation for promoting commerce lowed-- ...-.--... 311 with, etc .. 225, 1034 interest to be collected on denial of-- 311 for promoting commerce with, etc., additional if not paid on demand-- 311 additional, 1925 .. 706 restriction on subsequent claims for European Fowl Pest, etc., abatement __- 311 amount of deficiency appropriation for duplicate receipts to be given for pay- arresting foot-and-mouth disments- _ _- _______--_-- -- - __ 311 ease, etc., available for eradicat- ‘ executor discharged from liability on, " ing ..-.---... 722 Commissioner --..-.-. 311 pension 1463 gross estate liable for additional tax Evans, George, alias George W. Sanderson, found due ______________-__-__ 311 pension --.---.. 1452 bona fide purchasers protected--- 311 Evans, Isobel M. (widow), eeueeticn of unpaid tax; sale of prop- pension increased --- 1400 erty under decree of court ---.- - 311 Evans, Kate (widow), use of proceeds of sale .--.---.--.-- 312 pension  1463 reimbursement if tax paid by other Evanston, Wye., than executor- --- 312 terms of court at .-.. - ... 388 from life insurance to executor from Evansville, Ind., beneficiary ___ 312 terms of court at .-... - .- 751 . \ ·
 * ayment of tax determined by v Evans, Adda (widow),