Page:United States Statutes at Large Volume 44 Part 2.djvu/119

 SIXTY-NINTH CONGRESS. Sass. I. Cn. 27. 1926. 79 or, in theoase of the amount oollected>in‘excess of the amount of "'*" ’**· the jeopardy assessment} interest aslprovided in·‘m1bdivision·(ht) of i ‘ If~the»•mqunt included inthe notice and demand rom d_§§,§f_‘j;°;‘°t;}g,°d gf thecollector under subdivision =(i)>of this sentient is not ipaid in full full- within 30 days a*fter=suoh noticejend dezxwnd; than ¢there"sha1l—~be collected, as partiofitbeltaxg  upon thefunpaid amount at the rate of 1* per oentum ag*month*froni· the dstte·ofisncli‘g19tie€ and demand-1mtilit.is;pa/i'd.~ *· ·· >  ·‘= ¥·   ri j*¥‘ _* 1*  (lr) ->No claim inabatement shailbe died in   ofany assess ,_._1,’§`,§’, 2§"§,?,$"§§§f ment énade after the enactment of this Act in respect of any estate mr-_ or ° taxéy gi}? Lit;} 1. V .<,;;.:"w T‘»>11`:,· z,.}  .‘“ ` ‘ · §dci;818. (a)·Vl}he€·collector shall gant·to*%;gerson paying the t,,I?,§,‘§c“u°§,‘Q ‘°°°‘*"' tue duplicate re¢:;gts;‘eitherof whi shall>be* cient evidence of ‘ such ~payment,=; ·jshall·‘entit1e·the executor éto be credited and allowed the amounttheieef by my court having jurisdiction to audit orsettlehis»acco\1nts.e ¥¥i*; " I Z? ‘ ’ V` `··_ *” *3 ·· ‘ (b·) Iftheexecuyor makeswritteu applieationto the Oommissioner ,,,§°;{€,?$§’,,c‘*§§}’,;§§ of for determination-»o1?#tho~—amount of the taxrand discharge from gggggw gt; <·¤¤¤r· personal liability therefor, the Commissioner (as soon asvpomble, ' ` and in any event within one year afterithe"·making— of suegi:§»plica· tion, or, if the·ap‘plication·is madelbefo1ie’the‘·return is » ,ithen within one year after the return is¤fi1ed,7butinot after the ‘expi*ration of the period `bed for thelassessment of the tax inisection 310) shall noti§ the executor of the amount of ·the»tax.·’ The execu- tor, uponépayment of the amountof which he is_notiBed,gshall be discharge from .po¤·so¤o1. liabilityé for any deficiency in tax there- after found to be due and shall entitled to a receiptor writing showing such discharge. · 1 i ~ · · t ‘ (e) he provisionsiof subdivision (b) shall not operate as a re— ,°§'°g§,d§§§g;°n1"j*;*; lease of an part of the gross estate from the lien forcany deficiency round duotberesfter. that may thereafter be determined to be due, unless the title to suc part of the gross estate =has passed to a bona fide purchaser for value, in which case such part shall mot be subject to a· lien or to anyclaim or demand for any such ideilciencyi but the lien— shall attach to the consideration received from such: purchaser by the heirs, legatees, devisees, or distributees. · · i  i Sno. 814. (ag] If the tax herein imposed is not paid on or before ,,§’°{};°‘§§§‘,°f,}";,*Q;§ the due date t ereof the collector shall, uggon instruction from the ¤r¢r·•¤¤- ` Commissioner, proceed to collect the tax er=the provisions of! gen- ` eral law or commence a·pp1·opriate»proceedings in anv court of the United étates havingjiirmdiction, in the name of the United States, to subject the prtiperty of the decedenttoebo sold under  ju<2§· ment or decree to the court. From the proceeds of such sale ’e U°° °’°'°°°°“’· amoimt of the tax together withvthecosts imdeexipenses of every description to heallowed ·by the.court;—shall¥be‘first paid,’and the- balance shall be deposited according to the orderof theoourt, to be paid under its direction to the person- entitled. thereto; This sub- D°°°*"°°*°°‘ division in so far as’it=applies to the collection of a deficiency shall Am. p. vs. besubject totheprovisions of.sectionz308. ~ -. — l¤- _ ~ y (b) If the tu or any part thereof is `paid =by,_or·col}ected out m$LT.tZ.»,“i$”¤§§"§£§ ofethat pu·t·of:¢he estate·.passing_to: or m the possession of, any g{_<·*¤¤* *¤¤¤ mcc- person other than the executorin his capacity. as-such, such person shall be entitled to reimbursement out of. any part of the estate still undistributed-or by a  and·~equitable contribution by the pgersons whose interest in estate ¤of the decedentwould have n reduced if the tax. had- been¤paid beforel the distribution of the estate or whose interest is-subject to equal or prior liability for the payment of taxes, debts, or other char? against the estate, it being the purpose and intent of this title‘a at so far as is prac-