Page:United States Statutes at Large Volume 44 Part 2.djvu/118

 T8 ‘SIXTY.“NINTH CON GRESSL Sees I. Cn. 27. 1926. with the Boand of ,!1`ax_4A¥peals.;; 'ilhe; Commissioner sehalgiiotify ,_ y, , the B¢g§d,¤£1the,amo1mt,,o .suaclr·_asse¤sment,4.i£ithe petitroryis med or  ‘ "*‘%r;e g,Ed°*“‘d°i§%‘°g£“$a“f%‘ **“’.ssei“"“'¥‘é.°”r‘$ $Zd”eme““” Redetermlnatlbn by ` QQ _.; p pall V 8._ VQ l I1! , S A8 B°““‘  of.-the glnd lof alliamounts assessedat {urs  wnntcvunoctrcnisherears,      ¤  · · mg;·g°gg§g¤j{,_¤¤*,,§;, ( _)Z,1f,ti¤Ir?jeopardy~as•essment.is,made,atter¤’the,decisien,e£ the sm·.aa.e¤. Board is eeuderedseph,&SS¢$1¤¢¤·l»%¤1¤3';*bq—1¤¤dQ~9¤l3am respect ¤f 2;;... M t».r“W*,;**>‘°i.‘is‘°*‘*"“°"i’;¥;;"°‘ ”°.§?§ a   or s me my- ~¤·   . ri!I\Q·. rm . r e ec1s1on_o mums sea d· tif:   h;s$hbe¥e£i> fo;h;&ydr the executor has filed; a petition li ,4?%VlQW9-§ Q¤!$1QD;0·~ •:=»·:wg>·-..1 MVN — OUBQHW 2§,,,¤°f°°u°°     8k·—]60PR§'d·§', BASBSSITRQD1'4 has: beénwmadqytbe =execut0r,- within lzoorélxitifiofrngtiiieészndidemmdéi me1;>1lle;t&r='*fo;· tlie aymeu - iemoun;o;-,; men éma · a .-:o co · ilection of the whole or an part-of~·the·amo1m§t~of the assessyinent by filing with the collector a bond in such amount, not exceedingdouble r, ~ the amount; este which theestay is desiredgand with-such suretresé  i as the collector deems necessary, oondrtronedurpon ·the·payment o so much- of the amount the collection ofmhroh irs stayed by the bend, asia not   by a.  of the Board which? has become iinal, together with interest thereon asprofridedlin subdivision ‘ (j) Sof this $6¢l0D.~. . - A I 5 ·_   ‘· ‘·'y ‘ F“"·*’°' °°¤‘”“°° " If the bond is 'ven before the executor has filed his s ition ‘£w,&§&;§., "°‘°‘° wsigih.-nous uudsrgimbeavrsaen (eyes-Beeson eos, s1rs.b¤»iiitsha11 contain mfurtlieroondition that if ai Ttitien is not iiled within the period rovided in»such‘subdivisibn,;t en= the amount the collection of which is stayed by the bond will *be» paid on notice and demand atiany timeafter the expiration ofsuch period, together with interest thereonrat the rate of 6 per oentum annum ’from the date of the jeopardy and demand to the riaictle of notice and demand under ,,,§”°gm°‘m$°c}Lj,°"§§ thlzhllélildgihfglie filing of the bond the collection of so much of the bolgg- t I M Iamountcaasessed as is covered by the bond shall be stsryed: _The my';gc_¤ * W ° executor fghfu ga? the right toriwgive such stay,_¤fé‘g¤};i1¤¤¤{¤)g gi reséxecto t e·w oeoran ~art·o t eamountcovere ,e· n , an if as a result of such zvaiiver ang part of the meuuritevema by the bond is paid, then the bondisha ,»_at-the request of the executor, be. proportionately reduced: »· ·If the Boa·rd"’determines· that the amount asse@ is greater than theamormt which shoulddiave; been d,·tlren when thewlecision of the Board is rendered the bond shall,»at therequest of the executor sbe pjroportionatély reduced. &?;;1g;*g>gu$¤;§8§* (i) When the petition has beerrfiled with the Board and when the ` ` amou¤t.which= should have been  has been determined by a decisitoix of:S1e_ Boarc¥wl;Iiclli‘l;1u·b§g•g;ne Ifinag, lthenuangqrgiéxpaild lpog- tion ecoectionowic as? steer te ‘·s‘a e collelcted asapart of the tax upon   drgnand froni the col- lector, and any   rtion of the assessment shall be abated. °¤·<“*°"¤‘¤¤d· If the?amount· already collycted exceeds the amount determined as the amount whibh, should have been ·assessed,··euchr€xc?s shall be ugggmg;¤ 0* vsm retunded, If the •,mount·detsrxuined as the=amedn·•; w `ichyshould — ‘ ` have been r.ssessed*sis ` ters than the jamorint actually, assessed, then thediiference shag"; assessed and shall be collected as part of the tax upon notice -and—d‘emand from they collector. ‘ ’ ’ ’ " ‘ _. wfgggf °¤ ¤m°“¤‘ i· (j) Inzthe case of the -amount*eol1ected‘rmder·;subdiyision (1) there shall be collected at thersame timevas suclfgamoimhand as a . partof &e tax, interem at the >ra*te‘ef=6 per centum  annum upon such amount from the date of theijévpardy notice and deman to theidate bf notice and demandunder subdivision (i) of this section,
 * ”*"‘ **‘· 308 ¤¤l·¤¥.l1¢¢l1Q¤ or/Mt the executorhas theretofore ifiledaa "tition