Page:United States Statutes at Large Volume 44 Part 1.djvu/2028

. • ·§1118, _Q · TITLE zsezxzn ae it a notice ct dedciency had been mailed edfter the enact- `mmt of this Act in reépect of a dedciency IH a tax Qimpcsed {by _this t§tle.A In such cases the sixty-day period referred t0_ in date ot the easement of this Act, and the,D0$V€rS, duties. fights and pri%vii€&. qt the ‘ cemmismcher and of theperseu entitled _t0'iile the petition, and the jurisdiction et the beard and ht the A eeurts, shell; whether or dot the petition is Bled, be determined, hed the éemputatieu of the thi shall be xhade, in the- sums ~ manner. és provided in subdiyision (a)_ of this section. ‘ ¤ _· ‘(d) If any deficient;}. in. an§ estate tax imposed by the Revenue Act et 1917, the Revemie Act of 1918, or the Revenge Act ef 1921, hr by any suqh Act aéamendedg was assessed before Jtiue 3, 192g1,'bt1t was—uet»pa§d.it1 full before the date oi. the ` enactment of this `Act, and if the ecmhiissiouer, hiter the- enact- `mentof thié Act, dually __ determines the um0ui1t—of. the deileiehcy, he is authorized- to send by registered mail to the person liable fqr such tax notice of such dehciency, which notice shell, for the purpoées of this Act, be considered a notice under sulfdivieieh (a). of,secti011‘ 308 ci this Act. ,111 the éése ot any such dual determination the amcmgt of the ti1x‘·(whether gs dedcienvy cr additieualtax or as interest, penalty, or other addition .·to`Tthe_ ta;)`sha,l1- be computed as.` it this Act hdd hot been enacted; but the a;m0qnt_ so computed shall be asseséed, cpl lected, and paid- in the. same mexmer and s¤bject]t0_ the- sagm provisions gud limitations (ineludiug the provisions in cases 01 delinquency ih payment after notice and demand, and the provisions relating te claims ahdsuite for refund) é1s`i11 'the casepi .a dedeieuci in the. tax imppsed by this title, except ae otherwise _ provided in subdivision (g) of this section, end egcept that the period of limitation prescribed in 9 section .1109.dt this Act shall be epplled in lieu of the period prescribed -111. sue division (a) of section 319. _‘ — - .· v. .(e)' If- any dedciency in my estate tax imposed·b$* the J B.ev‘em;e Act e£,`1917, the Revem1e`Act `bt. 1919, or the Revenue Act of 1921; or by any such Act ah amended, was assessed ·mfm·e· June 3, `A 1924, but was not paid ui lull before that date, and it the commissioner. after June 2,,1924, bait before the enactment of this Act, dually determined the amount ot the , dedciency, md it the person liable for sueh tax. appealed he tore  enactment of this Act to ther Board of.'1?a£'ApDeali _ and the appeal is pending before theboard at the time of tht · enactment of this Act, the beard shsll have jurisdiétlen of the appml. Ih all»such eases the, DOW€i‘8»` duties, right¤,.m1d privt legq ez the commissioner and 0: the person 6vhé has brought the appeal, a;1d·the-jurisdictidh `ot the bmrd end-of the courte shall be determtuedjand the ecmputatimx of  shall be mede, in the  manner is- provided in subdivision Zd) oi this section, except as provided in subdivleiep (ln); ct this sw tion md eicept that the persdh liable for the tix shall not be subjmt to the provisions et shbdivisiouv (A )_ `ef wctiom 319.   ’ · » (I) ,113 any dedciehcy in hay- estqte tax impeded by thi Revemm Act et 1917, the Revehim Act of 1918, ··0r the Bevemie Act et 1921, or by any such Act as amended, was named be tore June 3,° 192Q, but was riot mid in full" betcrei the date ei the €li&CtlB£11¢_0f this Act; endif the commissioner after June 2, 1924, dually determium the smotgut of the dedciéhcy, and notified the perecm liable for such idk; he that effect les; than sixty days prier to the enactment of this Act and Auonppeal has been died before the enactment of this Act,   person so, n0ti— ded may Qlgth petition with tm board·i¤ the same mennergs if n metice of dedcietney had been milled alter. th¤‘0hn_§tme¤t et this Act in rwpect of ·a dedéleuey lh a tax im@ed.hy title. he such cases the sixty-day period referred in mime divieien (el at  308 ct this Att shall begin on the date of the euectmehtci this Act, su—d,“whether er not the pedtleia is dim, the powers, duties, rights, and mivilqeé of t·bB.9t)l1]-1 mieeiem·x· and of the perseu who is so netided, hed the jurisdic-
 * sum1v1sm‘ -—(a). of sectiéh 308 ct this <Act shall begin 61; the

rmzvlui REVENUE 2014 F  ” ·` tj(}¤ the     Of/the COUI'tS,     d€i€YmiH€d-, Silk]  ¤ provided in subdivision (el) 01 thjn section. ,_ » _ e (S} -111/ qhsésfwithin the scope of subdivision (6). (é)Q 01* (Y), ,- .1; thai eqmmissiongr believes that the cbilectimi Gi th€.GeHcicm_·y ‘ l will `be .jcopa.rdized by delay. he BIGY, d ite the provisions uf y ‘_subdivision'."(a) of pcctigm 308 of this Ayiustruct the colléemif ,'· to proceed to eintorce the payment cfqthe unpqid pcrtién ct the} >· d"eticiency,t and notice and demand shall be ‘ made; by the col; ‘Iect01*‘toi· thorpgyment thereof.? Withixf thirty` Gays aitér {um I jecpm·dy”'n0tice.ahd demand the pc1jsc¤'Iiablc for the tax may » `amount igxcludéd in the nptice and `dcmahd by miig 'with the e collector zi; bond in like Kmanuérkundcr the samé conditions, gn.} - with the same ;eHcct;'as in the case of a Rim} tc stgy the t;·¤·»!- -_ lectiou_-of a jcopirdy asécssment under sccticm 312 ci this.Acr. _ L_ (11) ··Iu cages within the  GI subdivision (b)`cr (c) of , , thi; sectionlwhcrcgny heafing before the board has been held l - before the enactment- of this Act ang] the glccwon is reudcrcd, n. ·afteri\the cuactmcut of this Act,,such` décisfcm $hal1,`fo:· thi}, 1 . purposes. of this title, bc considered tovhavé beccm Qual upon r, the dntcjwhcb it isrcudcred and neither partyéhall have guy _ _ 1 might to petition; for n fcvicw of the decision. The cpmmiséicucr ' . "may, wfthiii one yéat {mm die timq the tdcéwaujis renilcred, . { begin g fgroceéding in court/ter the  at any part of E. the amount disallowed by theboard, www the stttutm·y‘pcrict1c -· of limitstionspropcrly applimbie theretahas  cé.bcfozc the {appeal was taken tc   bcqrd. _The cwrt shall include in its . judment ii1tcres;.'¤po¤~ thé     is Qc asm cases, t { at   snmc rate, and for the mm period, •s_ it sm amtmm . such proceeding. by tI:e`ccm;nissi~0m·  in any mit by the tax-- ‘paic1• for. a refund; the nixdmgs pt.   board shall beprima 5 fgcic evidence of thefacts therein stated. c- _ ., _ _` (*1) Where bctcre the émcmwt as this Actcqjwpdy asr  scssment   been hiade ww subdivision _(d) ctscctfmz 306 ,` jot the Revenue Acta! 1924»·>(whet.w,ut a d&ic¤cy in the tax: , impcscd lqyTitlc III otmch Act0rc£nd]z£dewi¤anéstate , ° tax imposed by any of the prior Acta mpmcmtcd in stxbdivitgiem .— (Q) oi this wctiqn) 411  after tw exmciment of tbi§·, Act shall: be the'·Séme·ns under the Revenue Act 0t_1924 as · -= , pmégnded by this Act, cX¢éD¢;!ib§t—··-' * “ " _ ` ,‘ (1) _A.'dccisicn of the bcaéd rendered  aIte1~·— the enactment .- of this Act. whefc no hearing has been held by the board bcfcre. L the enactment of this Act may bc`rcvicwcd in the   manner ` , · cs provided in thisjct in thecase qt a tax im  by t,his_tiz1c. , _ ‘ (2) Where nchearing has been hclc-by tm bon;·d·betm·c the 5 `cnactment of this Act, the c¤mm{¤si0¤cr_‘shn!l here im right to  begin a‘ px*0ceedi;1g_ in court fo: thecollecticn at ani part of , thé demciency disallcwedby the‘b§a1‘€l;Tand·   ‘   . .` ‘(3) In the consideration ct the cam the juisisdictmn and , pcwcrs-of thai b0a1rd‘sha.l1 be the mm na pwvidcdv in this Act ·. , i¤thecgsc—0!ataximp0scdbythistit1c.¥‘_ ·· `‘ ° W ‘ ,? ·· (J) In the·mse`0t_any estate or   tax imposed by pripr y_ Act of  in computing the pe1*icd.0t'1imimtl0¤s provided ‘ ,' in section 310 or 311 of this Action. the making `ot aécssmwis , andthe bégixming of distrnint cr —a in court, the `pr0§·ided £01·"i¤ subdigmcn (b) of scctiqa ,310) for any period, _ E `prlotto the enactment of tht; Act dm·!ng·whLch·t§1c·c0mm_iS- · K .¤iug/`·distraiz1t”cr*‘p:0cecding in couxytq (Feb. 26, 19262*c; 27. _ §318, 44 Stat.—81.) I ._ I .’    . ` ,   note at bqlnriipg of Bart I ct this chinpter. . · The Renaud Acta! 1924, mcmkmodla the text; is set out in i Title 26, Inrmaun. Rzvmevn. Title IH"' ot the Revenue Act bt ` » 1924, similarly mentioned, ccmgtitutes c. 20 of Title 26, INe111mu!» ·’ _R¤vn:mi¤. Subdnvismns up and (Q) or 5 308 of cxcncvenceykcfr
 * the cqmputhtiing cftthe tax be made, in .the‘ Same .msumc1·· as
 * obtain a étdy of `collccticm ccf rtheiwholc or any part? qt the
 * `__wcrc ·collcctqd[othéri¤·ise than -b»y_pmceedi¤g m cmtrt. In any
 * niumnfng ct the statute ct limitations shdl1`bc`c~0;1sidercd tc
 * have been suspended (in addition tc the pgriod at spspcxisiop
 * "sioner was px*ohibited from making the ‘amassmcut cr ab€8m’ c