Page:United States Statutes at Large Volume 44 Part 1.djvu/853

 Sy y !’ITLE Ii.·~1.NfT.§1 · kggtm, devbeu. eréstriboteee. (Jam 2,e19@4, 4.01sp. m.,` a ,._·m4,‘§ 313,.48 8tst._31 1.)__*··"¢‘ j _ - _ 1 1 1114.1&e¤¤¤ of tu; isb of m'¤§M¢!; rdnhnemmt of · www pyg; t¤;_§sH§ty of @r%  ~»   —e—¢—(a) It — me tu         oeoaabetore the due este: gagweoi the coileeter stall, epep lnmetiom nom   crm. ; ¥illSSi{}1}£1'.0f‘II!t§’¤fi!A Baum. proceed to collect the ur : uiadrr Ch€       RW; 9l‘_ me w zzs n,    ·, gienjia the nameei tM.U§.ited &t&, to subject the   V G; me M  crow  to be sold       or @1%   T mart; From thé pmwh of auch ale tbojemotmt of toe · mx, tegemer with the cwts sed emeneu ot every   _— gr ec allowecl by the ceurt. dull be mm Qld, ¢nd\the—m1g¤¢g _· sh&i1bedepo¤m·accord1n;tethso:tlq·*o£tbee0urt,tobe 1 geid umer lw’·d§lx·ection to ta perm leutmed   . f gb) Itth~etaxorsnypn1ttherec!1isp•£db!.oi·cdlected `· emeitl»stparto£thee¢atei;¤¤¤{to¤r1nthepees@o¤_ Q er, my pesos otherman me executor-in rm csmcity ns meh. t sees pen-sen shall be entitled to reimbursement cet ot any `1 psu ot the mute  orb? s just and equitable —‘ ‘e»mrib¢utie»11 by the  whosemterm ln the gtste ot M the decedent would have been red@ it the tax  been gsld 1 eetore the didrlbutioe of m' estate or   subject to equal   Habiilty toetbe Www! ot taxa, I debm,erother_&¢r;¤•¢•imthe®te, ltbd¤¢_the_P¤PM¢ * secliutent ofthis ehawtmtnetnr asisprectiesble smll ¤¤le.·asetherwtse‘d¤¤ect&1•ythewulo£thedeeede¤tthstnx 1 mk! oetotsme enntse before its ¤ »· M  It my · grief the pw edste euistsot meeedrd pollclerot iuem·mee@o¤_tmll!eo£thsdeeedwt”reedvsblsl$y• bene-·` Geiery other &¤¤ the exeeutor, the  be entitled ·* to receru·_b·m—s¤ch_'hea·$elqry meh  of the total ta; ‘< .psidmt1nc¤~ooee&,t¤exe¤•.et$4B,0Q0,c1‘s•dpo1ieles· I!thso·b¤er•__thsnones¤chbe¤e·? ictarythe exemtermnll  to recover. from mai Megane- ie u—»1s¤¤e‘·¤¤¤; _4J¤¤c 2,, m‘, {.01 pt eo; c. r <%4,§314.48§tst.811.)¤ ‘  1 ·‘ _ 1115; Lie-•f tu: l yL•f ¤·•;sfen•‘sr trutm •l_deee·_ 1 dm;h•¤•Ms;¤·d§.--( ¤) U¤le¤s`theta‘xisooner paid ieiell, ttwsll ben Euler tm ymrs mob the  of the·<l  excevftbitrsuch pa.1jt‘o£ the   Q 3 expésonq a   allowwee/Lbwnny court hum ` §uri ·o¤°tbereot,   M dlvmed duck Bea; It the· 0omlm@·o£interm1 Revenae is ¤.tl& tlutxhe hx · liability ot an state bestow fully.   or provided T fer, he mnyy under regulations!   by xhim with   1 approval or the Secretary of the Trossury, lseue hiseertiicate, ··      @7 M iii  ¤ efmch eststc trom ,thel1en here- ,1 ¤?*¤¤v¤¤M·  y yd ~   ,» `t ~`(b) ,1i·(1) the heecleufmaku s trszmer ot, or creates 1 • ¤‘¤¤¢ with rmm be uy more i¤‘eo¤tmp1stioi¤ or or 1 winteeded to take deci: se pmwuien or 8¤J°€!m¤¤t at or s!ter* W histbsth (exceptlxithecasecdaboun §®mletoratsii*con- 1 siderstioe ln mater, or1`mo¤ey’s worth) or (2) if insurance · mw iméer s' eoemmct  by the decedent in favor of l ¤¢· •|-Bdul¤@t§€!¢l.QtbBt&Ii¤!&S{BCf thereto is not paid wha due, then the tranderee, trustee, fo1’·  msu bs   liable mr sw tax, and such 3 ‘ property, to tm erteut at ml deo@¤t’• inseam therein at the   ot   trsnder, or to  exteutoi smh`wwciary’s 1    of   shell he mbject to hlikellmequ•.ltoti;e¢mou¤t_cts¤chtax. Anypartof  sold by w   or trumeetan. been me pumhssu for s mir mnslderation in menu   money? worth dulbbe divested of the lieu md n like   then "gmnch to  the prmrty at such transferee or trustee, exéept
 * e;·e¢,@i@ tem: ceertpt the United States kevin: sjmeeien ;

tm:. zwvzzwa § 1131 my put sold to n Mm §de¢pur® ter •, fair leenalderatlen In money or moneys worth. 1924, 4.01 pl. ·m., cl 234, 5 315, 43 Stat. 312,) » ·· · e 1116: Fake dsteneutqf penalty; failmse te mxke rewm er discleu infcxmntien; penalty.-——(a) Whoever knowingly mgm any take datlement in my mtrtiee 0: séetuing required te be med under Part I of this &apter shall be liable to a penalty of not exceeding, %,000, gr imprisonment not exceeding one year, or both. kx t _ · (b) Whoever fails ttritomply withezny duty @@6 upen him by section 1096 dt this title, `oi, having in his pémesieu or eeutmlv any record, me, or- paper, containing er supposed to coptain any intormatieu concerning the wmte ci the d nt, onyhavixtg in his p0 ieu or centre! my property comprised lu —the_· gross estate of the decedeét, tails, to exhibit the same upon rqtiwt to the Commissiimer ci Internal Beéexme. eg any cellector or law o$cer of the United`- Stgteswer his duly netherlzed deputy bi: agent, who desirx to emmlae tm same in the performnnee at his duties under Part I of this chapter, shall be liable to a munity ot not exeeeiting $506, to be recevered, with costs of 'suit, .111 a dvi} action in the mm of the United Statm. (June 2, 1924, 4.01 p._ m., 42: @4. 5 317, 43 Stat. 313.) l - ·. ’ ‘ 1117.  in Chinstpsipent of tax te cierk of United Stntes_C¤¤rt far Qian-—(a) The-term “i·mide¤t" neuaedtin thlé ehgpter includes s citizen of the Hnited Statesewith t to whose propeity my probate-c1·_ aiimitxistratten, prm1@` axe had in the United States Court ie:   Where no part. at the gross `estgte of smh decedent is wtuated in me Umted Statesat the time ot his death, the total gmomt of tax due uixder Part·I ot thh ehapter"¤hPu bi! D¤i¢-to or mlleeted by the clerk ot such court, but where anympartet the you estate a men ·¤e¢me¤t ls. ¤1m.¢eq_m the pmcea-seats at the time otlhis death, theta; d¤`~um1er Part I of this @spter shall b• phd in pr e¤ue¢¢e¤.¤i5kue·e¤uee¢¤; of the  in which Is—¤ituated¤tb;e`pnrt at the  estate in the United   er. llsuclkphrt  in mcrethan me d1st:tct,· the collectnrotsuchldistriet as_may.be,d® by the Cm misdm1¢x·etI¤tema1·Revenne.,··‘_- l * (b) For the purpose ot this section the dérk oi the United States Court tot C·hi¤¤`s.h.a1l be a collector for the jm·isd£et19n_ot meh ceurt, and taxa  jbc collected by and patdtphtmin themmemanneremsubhdwmelmmpre or- u¤q,_1¤e1¤c1¤g·pe¤mue¤,°;¤e_me-mes  by and paid tc `a_ collector in the United States. (lime 2, 1%%. 4.01p.m.,é.%4,e§318,43Btat._313.) ;·_ ‘ · _, ,1118. Assessment  of tax   prim Iaws.—g—· · If after Jmie·_2, 1924;- the  bf Internal Bevexme determines that any nssement should be maéeyin respect gt any estate tax  by prior laws, me amount whigzh elmuld be sssemed (whether, neldenelenck or additional tax or as interest, penalty, or  adclitiontto the tex) shall beenmpnxted as tt this chapter had not been ehaeted, but `théemotmt so computw shell'be_ awed, collected, and; paid ln theesame maxmext gnd subject? to the same provisions and limitnttens (includlui the provlslqns in . case qt delinquency in paimeht after netlce and demand) as 111,the cam of the taxw impcmd by Perl: I otlthis chapter, except that the period of limitation` prescribed 111 sections 105 to *108 of this title, shall be appliéif in lieu of the period prescribed in- subdivislen (ai) ot section ~1110a et this title; (June 2, 1924, 4.01 p, m., c. 234, § 316, 43 Stat. 312.)“ ·  ._   ` _  Put H,-GIFT TAX · 1131;. Gifts subject to thx; perctntiger-A tax equal to the gum, gfthe tnllowihg shall be hereby jmpesed upon the tn¤s1er,_by·a resident by gift duri¤g_any calendar lyear of dui property qneeevez situated, whetlxer nplade directly or in-