Page:United States Statutes at Large Volume 44 Part 3.djvu/1337

 INDEX. 2 4 49 Estate Tax, Title III, Revenue Act of P¤z¤· Estate Tax, Title III, Revenue Act of P¤8¢· 1926’—Continued. 1926-—Continued. net value of estate of nonresidents; assessment, immediate; jurisdiction of missionaries dying abroad in Board to redetermine, if petition ggrviee notdeemed nonresident; 74 filed ______ _ _,_ _ _ ; ; ____________ 77 returns to be made by executor after limit if Vmade 'after desision of qualifying; requirements ...... 74 Board ......._, 7,,,; ___,._.... 78 if gross estate exceeds $100,000; non- not allowed after final decision of residents, of all m the United Board; or if petition for review States ....................... 74 med- ............... - ........ 78 partnal returns ..... - ............ 74 stay may be allowed ececutor on time of payment; extension to prevent filing bond ;condition, etc ....... 78 hardslup .................... 74 further condition, if bond. given interest added for delay ........... 74 before petition filed- ........... 78 for tax under Act of 1921, extended proceedings for collection stayed to HY8 }{€8·¤‘S - _ - - - ; ·--- 74 for amount covered with bond- - 78 early examination and determmatxon of collection, etc. of unpaid tax when _ tax ............ - .......`. : - - 74 determined by Board- ........ 78 deiicxency means amount that tax rm- interest to be collected at same posed exceeds return by execu- time with tax; further, if not paid tm-; determination of ____ e ____ 74 in 30 days _,._ - ............___ 78 if no amount returned, on previous restriction on subsequent claims for _ assessment ................. : - 75 abatement ................... 79 notice of, to executor by Commxs- duplicate receipts to be given for pay- sxoner ..__........,.,..._.... 75 ‘ ments .... - .................. 79 appeal to Board allowed ......... 75 executor discharged from* liability on no assessment, etc., until notice payment of tax determined by mailed, decision of Board, etch 75 Commissioner __________,__ _,,_ 79 injunction by court proceeding, gross estate liable for additional tax etc., allowed _______,______,__ 75 found due, ; __________________ 79 if petition filed, amount redeter- bona fide purchasers protected 79 mined by Board, to be paid on collection of unpaid tax; sale of prop- demand ..................... 75 erty under decree of court ...... 79 amount disallowed not to be as- use of proceeds of sale _____________ 79 sessed, etc ......... _ .......... 7 5 reimbursement if tax paid by other payment of, on demand, if no appeal than executor ____ _ __,________ 79 filed .... - ................~..· 75 from life insurance to executor restrictions for assessing, etc., may be from beneficiary ______________ 80 waived in writing ............. 75 unpaid tax a lien on property for ten correct amount of, to be redetermiued years .....,. - - - - ; ........... 80 by Board--- ................ _. 75 release of, on payment of tax ..... 80 after mailing notice of, etc., no addi- lien on property transferred in contem- tional defic1ency to be deter- — platxon of death ...... ---· ..... 80 mined by Commissioner ....... 75 with contract with speciiic benefi- mathematical errors ............. 75 ciary for insurance ........ 80 determination when decision of Board persons liable ..... '-r .,.... - -e- - - 80 becomes final ...... I .......... 76 innocentéefurchasers for value ex- interest assessed; collection __,__.__ 76 cep ..,.., ,. ........ ,,, _,_. 80 extension of date of payment for, to V assessment, etc., of designated liabili- prevent undue hardship ....... 76 ties as in case of deiiciency in bond required .................. 76 estate tax- .._.... V ........ - -- 80 additional interest if not paid ..... 76 of transferee of decedent’s property additional tax in ease of fraud ...... 76 for estate tax, etc ............. 80 interest to be collected for nonpay- of Bduciary, as to payment of estate ment ........................ 76 of decedent or donor .......... 80 where extension granted- - ....... 76 liabilities included -,- - - -..--,.-..-. 80 if deficiency, etc., not paid on de- limitation of, after period a ainst ex- mand ..-.-. - ............ 77 ecutor or donor expires;--L; .-.- 80 not applicable to amount covered if assessment limitation against by bond .....,......... - - .... 77 executor expired before this Act- 81 aseessmenttobewithin three years after if court proceeding 'or collection V _returns,iiled; exception .... ‘ .... 7 7 begun ......... - ............. _ 81 no court proceedings on expiration suspension of running of limitation, of period ................. --- 77 during period w en assessment extension of time on notice of deii- prohibited .... --- ......., V .... 81 ciency ....................... 77 not applicable to pending suits .... 81 at any time, if false or fraudulent meaniniof "transferee"- --‘ .... ..-- 81 returns made ......... - ....... 77 notice to e given by person acting as collection by distraint, when made executor; duties `assumed ....._ 81 within prescribed time ..,..... - 77 in fiduciary capacity {duties assumed- 81 beginning of court proceedings not regulations for manner of - - -. -. .... 81 prevented---, .............. --- 77 in absence of, noticein name of de- none allowed if barred by time limita- cedent, suiiicient ......... 81 tion, etc .,.-.....-.---.---..- 77 proceedings if, after this Act, Commis- immediate, of deficiency, if jeopard- sioner determines assessment to ized by delay .-.-...-.-.--..-. 77 be made of estate or gift tax notice of, to be mailed- ....-..---. 77 under former Acts -.........-. 81

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