Page:United States Statutes at Large Volume 48 Part 1.djvu/781

 73d C ONGRESS. SESS. II. CH. 277 . MAY 10, 1934. 755 "$476,600 upon net estates of $2,000,000 ; and upon net estates in AMENDMENTS . E STATE TAX excess of $2,000,000 and not in excess of $2,500,000, 34 per centum R ates-Contd . in addition of such excess. "$646,600 upon net estates of $2,500,000 ; and upon net estates in excess of $2,500,000 and not in excess of $3,000,000, 37 per centum in addition of such excess. "$831,600 upon net estates of $3,000,000 ; and upon net estates in excess of $3,000,000 and not in excess of $3,500,000, 40 per centum in addition of such excess . "$1,031,600 upon net estates of $3,500,000 ; and upon net estates in excess of $3,500,000 and not in excess of $4,000,000, 43 per centum in addition of such excess. "$1,246,600 upon net estates of $4,000,000 ; and upon net estates in excess of $4,000,000 and not in excess of $4,500,000, 46 per centum in addition of such excess . "$1,476,600 upon net estates of $4,500,000 ; and upon net estates in excess of $4,500,000 and not in excess of $5,000,000, 48 per centum in addition of such excess. " $1,716,600 upon net estates of $5,000,000 ; and upon net estates in excess of $5,000,000 and not in excess of $6,000,000, 50 per centum in addition of such excess . " $2,216,600 upon net estates of $6,000,000 ; and upon net estates in excess of $6,000,000 and not in excess of $7,000,000, 52 per centum in addition of such excess. " $2,736,600 upon net estates of $7,000,000 ; and upon net estates in excess of $7,000,000 and not in excess of $8,000,000, 54 per centum in addition of such excess . "$3,276,600 upon net estates of $8,000,000 ; and upon net estates in excess of $8,000,000 and not in excess of $9,000,000, 56 per centum in addition of such excess. " $3,836,6 00 upon net esta tes of $ 9,000,00 0 ; and upon net estates in excess of $9,000,000 and not in excess of $10,000,000, 58 per centum in addition of such excess . "$4,416,600 upon net estates of $10,000,000 ; and upon net estates in excess of $10,000,000, 60 per centum in addition of such excess ." (b) The amendment made by this section shall be effec tive only with respect to transfers of estates of decedents dying after the date of the enactment of this Act. SEC. 406. NONDEDUCTIBILITY OF CERTA IN TRANSFERS . Section 303(x) (3) and section 303(b) (3) of the Revenue Act of 1926, as amended, are amended by inserting after " individual ", wherever appearing therein, a comma and the following : "and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation ". MI SCE LLA NE OUS Nondeductibility of certain transfers . Vol.44,p.72. TITLE IIIAMENDMENTS TO PRIOR ACTS AND TO PRIO R AMENDMENTS AND MISCELLA- NEOUS . SEC. 501. PERIOD FOR PETITION TO BOARD UNDER PRIOR ACTS . Petition to Board of Tax Appeals. Section 274(a) of the Revenue Act of 1926, section 308(a) of the T Vol ., pp. ime44for, eext55 ded . Revenue Act of 1926, section 513 (a) of the Revenue Act of 1932, and Vol, 47, p. 250. section 272 (a) of the Revenue Act of 1928 and the Revenue Act of 1932 (relating to the period during which a taxpayer may petition the Board of Tax Appeals for redetermination of a deficiency), are amended by str iking out "60 days " and inserting in lieu thereof "90 days" ; by striking out "not counting Sunday as the sixtieth "Legal holiday in day " and inseting in eu thereof "not counting Sunday or a legal ddedct of Columbia"