Page:United States Statutes at Large Volume 44 Part 2.djvu/117

 SIXTY-N IN TH CONGRESS. Sass. I. CH. 27. 1926. 77 shall be collected onsuclr unpaid amount from the dateof the ¤¤¤ *¤· ex irationofthe`§1:>doftheextension1mtilitispiaid. It t Han lb) Where a 'ency, or any  in connection .¤,£,.§".1Zc_’, mt phi ‘ therewith under subdivision (h) of section 308 or any addition to *°,,,,,_°,§{ f°,§‘•°"· °°° the tax provided for in section 3176 of the vhevised Statutes, R8 amended, isnot paid in full within 30 days from the date of notice and demand from the collector, there shall be collected as part of the tax, interest upon the unpaid amount at the rate of 1 per centum a month from the date of such notice and demand until it is paid. (c) If a bond is filed, as provided in section 812, the provisions of ,,§,‘},§,,°",‘,§'€.‘§,°",,§° tf;
 * 11b;i1ivis:;>:d(b) of this section shall not apply to the amount covered md-

Y ° · C ( » ` 0 Aauamen t . Sno. 310. (a) Except as tplriovided in section 311, the amount of the um me. t' t°' m estate taxes imposed by 's title shall be amassed within three years after the return was iiled and no proceedingin court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed. (b) The running of the statute of limitations provided in this ,,,§°3}’°,@°¤,.,.*3§,:,‘;,‘: section or in section 811 on the making of assessments and the be~ g¤*;f'_‘j_.:,;P;{_”j}’¢§‘ ginning of distraint or a proceeding rn court for collection, in ' respect of can deficiency, shall secfter the mailing of a notice under A,.,,,,,_ M_ subdivision (ir) of section 308) i suspended for the period during which the Commissioner is prohibited from making t e assessment og begéinéning distraint or a proceeding in court, and for 60 days t erea r. Sno. 311. (a) In the case ccf a false or fraudulent return with e,,‘l5°,}°.£‘§.¥‘{‘,;;§l..,,lf" intent to evade tax or ofa failure to Slo a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. (b) Where the_ assessment of any tax imposed by this title or g.,(i°l,‘§._°?‘{,'} §i.&‘;°.§‘§ of any estate or Egft tax imposed by prior Act of Congress has been °°°~ made (whether fore or after the enactment of this Act) (within the statutory Heriod of limitation properly applicable thereto such tax may be co ected by distraint or by a proceeding in court (begun before or after the enactment of this Act) but only if begun (1) '“¤’° “¤“°· within six years after the assessment of the tax or (2) prior to the expiration of any period for collection agreed upon rn writing by the Commissioner and the executor. Daum W (c) This section shall not bar a distraint or proceeding in court to Aa ol, iml,°"¤$e° begun before the enactment of the Revenue Act of 1924; nor mall W M mm it authorize the assessment of a tax or the collection thereof by irmeaam. W distraint or by proceeding in court (1) if at the time of theenact- ment of this Act such assessment, distraint, or proceeding was barred by the statutory period of limitation proper applicable thereto, unless prior to the enactment of this Act the Cbmmissioner and the executor agreed in writing thereto, or (2) contrary to the pro- A'“'“‘”‘ visions of subdivision (at o section 308 of this Act. ’ i mdk Sno. 312. (a) If the ' `oner believes that the assessment or my ..:24,%., u collection of a deficiency will be jeopardrzed by delay, he shall imme- *°°°•"”'°‘ by °°“"· diately assess such deficiency (together with all interem additional amounts, or additions to the tax provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) If the jeopardy assessment is made before any notice in N°“°° ‘° "°““”°"· respect of the tax to which the jeopardy assessment relates has been mailedunder subdivision (a) o section 308, then the Com- missioner shall mail a notice under such subdivision within 60 days after the making of the assessment.  U (c) The jeopardy assessment may be made in mem of a deli- .i,‘},‘§$‘5°Y}y'?..‘i hqmdctlggi ciency greater or less than thatnotice of which has mailed to {’,;;;,}f"’° ¤°‘*°° the executor, despite the provisions of subdivision (f) of section