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 ESTATE TAX 129 shall not be subject to a lien or to any claim or demand for any such deficiency, but the lien shall attach to the consideration received from such purchaser by the heirs, legatees, devisees, or distributees. (d) CRoss REFERENCR.- For authority of collector to release lien, see sections 3673 and 3674. SEC. 828. CROSS REFERENCES. For payment of tax in case of estates in China, see supplement E of Part IV. For interest, additions to tax, and penalties, see Supplement B of Part IV. For general provisions relating to assessment, collection, closing agreements, compromises, and refunds, see chapters 35, 36, and 37 of subtitle D. SUBPART III-MISCELLANEOUS PROVISIONS SEC. 840. OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this subchapter. SEC. 841. CROSS REFERENCES. For authority of the Commissioner, with the approval of the Sec- retary, to prescribe and publish all needful rules and regulations for the enforcement of this subchapter, see section 3791. For other administrative provisions of a general character, see subtitle D. SUBPART IV-SPECIAL CLASSES OF RESIDENTS SEC. 850. MISSIONARIES IN FOREIGN SERVICE. Missionaries duly commissioned and serving under boards of for- eign missions of the various religious denominations in the United States, dying while in the foreign missionary service of such boards, shall not, by reason merely of their intention to permanently remain in such foreign service, be deemed nonresidents of the United States, but shall be presumed to be residents of the State, the District of Columbia, or the Territories of Alaska or Hawaii wherein they re- spectively resided at the time of their commission and their departure for such foreign service. SEC. 851. CITIZENS WITH ESTATES IN CHINA. The term "resident" as used in this subchapter includes a citizen of the United States with respect to whose property any probate or ad- ministration proceedings are had in the United States Court for China. Part III-Estates of Nonresidents Not Citizens of the United States SEC. 860. RATE OF TAX. A tax equal to the sum of the percentages set forth in section 810 of the value of the net estate (determined as provided in section 861) shall be imposed upon the transfer of the net estate of every decedent nonresident not a citizen of the United States dying after the date of the enactment of this title. SEC. 861. NET ESTATE. (a) DEDcrTIONS ALLOWED. -For the purpose of the tax the value of the net estate shall be determined, in the case of a nonresident not a citizen of the United States, by deducting from the value of that part of his gross estate (determined as provided in section 811), which at the time of his death is situated in the United States.- (1) EXPENSES, LoSSES, INDEBTEDNESS, AND TAXES.-That proportion of the deductions specified in subsection (b) of section 812 which the value of such part bears to the value of his entire gross estate, wherever situated.

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