Page:United States Statutes at Large Volume 44 Part 2.djvu/124

 84 SIXTY~NINTH. CONGRESS. Sass. I. Cu. 27. 1926. ”’*” "*"· such amount were collected (otherwise than by proceeding in court. In any such proceeding Commissioner or in any suit by the tai;1payerdfbr·:fip1fi;in_,   of the   shall beprima e em ence » facts. eremr ’ s ¤ ¤{:dv·$g· ·¤••··¤>»=¤¢ (i);   the   thii Act at jeopardy assess- menthas beenvmadeamder subdivision, (d) of section 808 of the V·>¤~¤·v·¤°°· Revenue Actfof   (whether of a deficiency in the tax imposed by Title IH ofisuch Act or ofa deficiency in an_ estate tax imposed by any of the prior Acts enumerated 111 subdivision (a) o this section) proceedings after the enactment of this Act shall be the same): under the Revenue Act of 1924 as amended by this Act, ex- ceptthat- 1. · f;?;{°’j,¤:c§{,°°gb°,j; (1) Aidecision of the Board rendered after the enactment of this laws Actwhere no hearing has been held by the Board before the enact- ment ofthis Act may be reviewed in the same manner as provided in this Act in the case of a tax imposed by this title; ,“N°§$,§,$_"g°*‘d§‘},§ (2) Where no hearing has been held by the Board before the cam. enactment of this Act, the Commissioner shall have no right to begin 3 p inhcouBr(t;:lc3.· the (pollection of any part of the deficiency isa w . t e· ; an Bguurérdmiw. •¤·~» M (3) Incthg consideration of the case the jurisdiction and powers ' of the Board   th:} same as provided in this Act in the case of ataximposed y' iisti e. · t ,,,§ §§,‘,,‘§§,‘,§ »(j) In   case of any estate ogdgift tax imposed by prior Act of m¤¤¢·¤¤¤»¤¤y¤¤¤¤r,9•{_ Congress, m computing the peri of limitations provided in sec- €i§u.m un °‘ P tion 310 or 811 of this Act on the making of assesments and the beginning of distraint or a proceeding in court, the running of the statute of limitations shall be consi ered to have been s%?cnded in additionlto the period of suspension provided for in su xvision b) of sectionY310) for any period prior to the enactment of this ct during which the Commissioner was prohibited from making ( the assessment or  distraint or proceeding in court. R¤pri§¢i§¤d%=5d¤w* Sno. 819. (a) If Commissioner has mailed to the executor a
 * ’..§°..".‘.;.¤.. .....i“..$3Z notice of deficiency under subdivision gs) of section acs and if the

§,“0‘§_,‘§,{““°““°""” executor after the enactment of this ct {iles a petition with the Board of Tax Appeals. within the time prescribed in such subdivision, no refund in respect of the tax shall be allowed or made and no suit for the recovery of any part of such tax shall be instituted in any E¤¤·1g‘f,*¤¤=· court, except- V Dm °°iB°°m' (1) As provided in subdivision (c) of this section or in subdivi- sion (i) o section 312 or in subdivision (b), (e), or (g) of section 318 or m subdivision (d) of section 1001; and · E‘°°“ °°u°°*“· (2) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become iinal; - ’“‘°’ (3) Aato any amount collected after the statutor period of limitations upon the beginning of distraint or a proceecfing in court for collection has expired; but in any such claim for refund or in any. such suit for refund the decision of the Board which has become final, as to whether simhuperiod had expired before tly notice of m°wmm_mmd_ deiciencpl was mailed, sha be conclusive. _ _ _ in, m M, be md, 1,, (b) A claims for the refunding of the tax imposed by this title “"°°¥°°”· alleged to have been erroneously or illegally assessed or collected must be presented to the Commissioner within three years next after the payment qfisuch tax. m£g§,’;°g0‘f,gf“”" S;) If the Board finds that there is no deficiency and further fin that the executor has made an overpayment of tax, the Board shall have jurisdiction to determine the amount of such overpay· ment, and such amount shall, when the decision of the Board has