Page:United States Statutes at Large Volume 53 Part 1.djvu/131

 ESTATE TAX 119 SUPPLEMENT C--CLAIMS AGAINST TRANSFEBEES AND FIDUCIARIES Sec. 900. Transferred assets. Sec. 901. Notice of fiduciary relationship. SUPPLEMENT D-REFUNDS Sec. 910. Period of limitation for filing claims. Sec. 911. Effect of petition to Board. Sec. 912. Overpayment found by Board. Sec. 913. Cross references. SUPPLEMENT E-ESTATES IN CHINA Sec. 920. Payment of tax. Sec. 921. Authority of clerk of United States Court for China to act as collector. SUPPLEMENT F-EXTENSION OF PAYMENT IN CASE OF FUTURE INTERESTS Sec. 925. Period of extension. Sec. 926. Requirements for extension. Sec. 927. Credit for State death taxes. SUPPLEMENT G--DEFINITIONS Sec. 930. "Executor," "Net estate," "Month," "Collector." Sec. 931. Cross references. SUBCHAPTER B-ADDITIONAL ESTATE TAX Sec. 935. Rate of tax. Sec. 936. Credits against tax. Sec. 937. Assessment, collection, and payment of tax. Sec. 938. Publicity of returns. CHAPTER 3-ESTATE TAX SUBCHAPTER A-BASIC ESTATE TAX Part I-Introductory Provisions SEC. 800. APPLICATION OF SUBCHAPTER. The provisions of this subchapter shall apply only to estates of decedents dying after the date of the enactment of this title. Estate taxes in the case of decedents dying on or prior to the date of the enactment of this title shall not be affected by the provisions of this subchapter, but shall remain subject to the applicable provisions of the Revenue Act of 1926 and prior revenue acts, except as such provi- sions are modified by legislation enacted subsequent to the Revenue Act of 1926. SEC. 801. CLASSIFICATION OF PROVISIONS. The provisions of this subchapter are herein classified and desig- nated as- Part I-Introductory provisions. Part II-Citizens or residents of the United States. Part III-Nonresidents not citizens of the United States. Part IV-Supplemental provisions. SEC. 802. APPLICATION OF PARTS. Part II shall apply to the estates of citizens or residents of the United States and, except as otherwise provided, to the estates of non- residents not citizens of the United States, subject to the exceptions and additional provisions contained in Part Im. Part IV shall apply to the estates both of citizens or residents of the United States and nonresidents not citizens of the United States.

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