Page:United States Statutes at Large Volume 68A.djvu/441

 CH. 11—ESTATE TAX

401

Subchapter C—Miscellaneous Sec. 2201. Members of the Armed Forces dying during an induction period. Sec. 2202. Missionaries in foreign service. Sec. 2203. Definition of executor. Sec. 2204. Discharge of executor from personal liability. Sec. 2205. Reimbursement out of estate. Sec. 2206. Liability of life insurance beneficiaries. Sec. 2207. Liability of recipient of property over which decedent had power of appointment. SEC. 2201. MEMBERS OF THE ARMED FORCES DYING DURING AN INDUCTION PERIOD.

The additional estate tax as defined in section 2011(d) shall not apply to the transfer of the taxable estate of a citizen or resident of the United States dying during an induction period (as defined in sec. 112 (c)(5)), while in active service as a member of the Armed Forces of the United States, if such decedent— (1) was killed in action while serving in a combat zone, as determined under section 112(c); or (2) died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 112(c), and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service. SEC. 2202. MISSIONARIES IN FOREIGN SERVICE.

Missionaries duly commissioned and serving under boards of foreign 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, Alaska, or Hawaii wherein they respectively resided at the time of their commission and their departure for such foreign service. SEC. 2203. DEFINITION OF EXECUTOR.

The term "executor" wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent. SEC. 2204. DISCHARGE OF EXECUTOR FROM PERSONAL LIABILITY. If the executor makes written application to the Secretary or his delegate for determination of the amount of the tax and discharge from personal liability therefor, the Secretary or his delegate (as soon as possible, and in any event within 1 year after the making of such application, or, if the application is made before the return is filed, then within 1 year after the return is filed, but not after the expiration of the period prescribed for the assessment of the tax in section 6501) shall notify the executor of the amount of the tax. The executor, on payment of the amount of which he is notified, shall §2204

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