Estates of Decedents quate and Sec. 827 (b), I. R. C., supra, amended by Sec. 411 (a), R. A. of 1942, to read as above. Sec. 401 of said Act makes amendment applicable to estates of decedents dying after Oct. 21, 1942. For Sec. 827 (b), I. R. C., before amendment, see 1941 col umn. quate and full consideration in the income therefrom, or (2) if Sec. 827 (b), I. R. C., supra, amended by Sec. 411 (a), R. A. of 1942, to read as above. Sec. 401 of said Act makes amendment applicable to estates of decedents dying after Oct. 21, 1942. For Sec. 827 (b), I. R. C., before amendment, see 1941 col umn. Sec. 827. (c) Continuance after Sec. 827. (c) Continuance after Sec. 827. (c) Continuance after discharge of executor. The provi- discharge of executor. The provi- discharge of executor.-The provisions of section 825 shall not op- sions of section 825 shall not op- sions of section 825 shall not operate as a release of any part of erate as a release of any part of erate as a release of any part of the gross estate from the lien for the gross estate from the lien for the gross estate from the lien for any deficiency that may thereafter any deficiency that may thereafter any deficiency that may thereafter be determined to be due, unless be determined to be due, unless be determined to be due, unless the title to such part of the gross the title to such part of the gross the title to such part of the gross estate has passed to a bona fide estate has passed to a bona fide estate has passed to a bona fide purchaser for value, in which case purchaser for value, in which case purchaser for value, in which case such part shall not be subject to such part shall not be subject to such part shall not be subject to a lien or to any claim or demand a lien or to any claim or demand a lien or to any claim or demand for any such deficiency, but the for any such deficiency, but the for any such deficiency, but the lien shall attach to the considera- lien shall attach to the considera- lien shall attach to the consideration received from such purchaser tion received from such purchaser tion received from such purchaser by the heirs, legatees, devisees, or by the heirs, legatees, devisees, or by the heirs, legatees, devisees, or distributees. distributees. distributees. Subpart III-Miscellaneous Pro- Subpart III-Miscellaneous Pro- Subpart III-Miscellaneous Pro the income therefrom, or (2) if the income therefrom, or (2) if amount of such tax. Any part of Sec. 827. (c) Continuance after Sec. 827. (c) Continuance after discharge of executor. The provi- discharge of executor. The provisions of section 825 shall not op- sions of section 825 shall not operate as a release of any part of erate as a release of any part of the gross estate from the lien for the gross estate from the lien for any deficiency that may thereafter any deficiency that may thereafter be determined to be due, unless be determined to be due, unless the title to such part of the gross the title to such part of the gross estate has passed to a bona fide estate has passed to a bona fide purchaser for value, in which case purchaser for value, in which case such part shall not be subject to such part shall not be subject to a lien or to any claim or demand a lien or to any claim or demand for any such deficiency, but the for any such deficiency, but the lien shall attach to the considera-lien shall attach to the consideration received from such purchaser tion received from such purchaser by the heirs, legatees, devisees, or by the heirs, legatees, devisees, or distributees. distributees. Subpart III-Miscellaneous Pro- Subpart III-Miscellaneous Pro visions Sec. 840. Other laws applicable. All administrative, special, or, stamp provisions of law, including visions Sec. 840. Other laws applicable. All administrative, special, or stamp provisions of law, including | Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 313. (c). See p. 526, Eighth Edition. the law relating to the assessment the law relating to the assessment Subpart IV-Special Classes of Subpart IV-Special Classes of Subpart IV-Special Classes of Missionaries duly commissioned Missionaries duly commissioned Missionaries duly commissioned and serving under boards of for- and serving under boards of for- and serving under boards of foreign missions of the various reli- eign missions of the various reli- eign missions of the various religious denominations of the United gious denominations in the United gious denominations in the United States, dying while in the foreign States, dying while in the foreign States, dying while in the foreign missionary service of such boards, missionary service of such boards, missionary service of such boards, shall not, by reason merely of shall not, by reason merely of shall not, by reason merely of their intention to permanently re- their intention to permanently re- their intention to permanently remain in such foreign service, be main in such foreign service, be main in such foreign service,. be deemed nonresidents of the United deemed nonresidents of the United deemed nonresidents of the United States, but shall be presumed to States, but shall be presumed to States, but shall be presumed to be residents of the State, the Dis-be residents of the State, the Dis- be residents of the State, the District of Columbia, or the Territo- trict of Columbia, or the Territo- trict of Columbia, or the Territories of Alaska or Hawaii wherein ries of Alaska or Hawaii wherein ries of Alaska or Hawaii wherein they respectively resided at the they respectively resided at the they respectively resided at the time of their commission and their time of their commission and their time of their commission and their departure for such foreign service. departure for such foreign service. departure for such foreign service. Sec. 851. Citizens with estates in China. Sec. 851. Citizens with estates in China. 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 administration proceedings are administration proceedings are administration proceedings are had in the United States Court for China. The term "resident" as used in The term "resident" as used in this subchapter includes a citizen this subchapter includes a citizen of the United States with respect of the United States with respect to whose property any probate or to whose property any probate or had in the United States Court for China. had in the United States Court for PART III-ESTATES OF NONRESIDENTS PART III-ESTATES OF NONRESIDENTS Sec. 860. Rate of tax. NOT CITIZENS OF THE UNITED Sec. 860. Rate of tax. PART III-ESTATES OF NONRESIDENTS Sec. 860. Rate of tax. A tax equal to the sum of the A tax equal to the sum of the A tax equal to the sum of the percentages set forth in section percentages set forth in section percentages set forth in section 810 of the value of the net estate 810 of the value of the net estate 810 of the value of the net estate (determined as provided in sec- (determined as provided in sec- (determined as provided in section 861) shall be imposed upon tion 861) shall be imposed upon tion 861) shall be imposed upon the transfer of the net estate of the transfer of the net estate of the transfer of the net estate of every decedent nonresident not a every decedent nonresident not a every decedent nonresident not a citizen of the United States dying citizen of the United States dying citizen of the United States dying after the date of the enactment of after the date of the enactment of after the date of the enactment of this title. this title. this title. Sec. 861. Net estate. Sec. 861. Net estate. Sec. 861. Net estate. Subpart IV-Special Classes of Subpart IV-Special Classes of Residents Sec. 850. 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, or the Territories of Alaska or Hawaii wherein they respectively resided at the time of their commission and their departure for such foreign service. Sec. 851. Citizens with estates in China. Residents Sec. 850. 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, or the Territories of Alaska or Hawaii wherein they respectively 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 The term "resident" as used in this subchapter includes a citizen this subchapter includes a citizen of the United States with respect of the United States with respect to whose property any probate or to whose property any probate or administration proceedings are administration proceedings are had in the United States Court had in the United States Court for China. PART III-ESTATES OF NONRESIDENTS Sec. 860. Rate of tax. for China. PART III-ESTATES OF NONRESIDENTS Sec. 860. Rate of tax. A tax equal to the sum of the A tax equal to the sum of the percentages set forth in section percentages set forth in section 810 of the value of the net estate 810 of the value of the net estate (determined as provided in sec- (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. tion 861) shall be imposed upon Sec. 861. Net estate. Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 303. (f). See p. 508, Eighth Edition. Estates of Decedents Estates of Decedents Estates of Decedents Sec. 861. (a) Deductions al- Sec. 861. (a) Deductions al- Sec. 861. (a) Deductions allowed. For the purpose of the lowed.-For the purpose of the lowed.-For the purpose of the tax the value of the net estate tax the value of the net estate tax the value of the net estate shall be determined, in the case shall be determined, in the case shall be determined, in the case of a nonresident not a citizen of of a nonresident not a citizen of of a nonresident not a citizen of the United States, by deducting the United States, by deducting the United States, by deducting from the value of that part of his from the value of that part of his from the value of that part of his gross estate (determined as pro- gross estate (determined as pro- gross estate (determined as provided in section 811), which at the vided in section 811), which at the vided in section 811), which at the time of his death is situated in the time of his death is situated in the time of his death is situated in the United States.United States.United States. Sec. 861. (a) (1) Expenses, losses, indebtedness, and taxes.That proportion of the deductions specified in section 812 (b) (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 812 (b) in the case of a claim against the estate which was founded upon a promise or agreement but was not contracted for an adequate and full consideration in money or money's worth shall be allowable under this paragraph to the extent that it would be allowable as a deduction under paragraph (3) if such promise or agreement constituted a bequest. Sec. 861 (a) (1), I. R. C., supra, amended by Sec. 406 (b), R. A. of 1942, to read as above. Sec. 401 of said Act makes amendment applicable to estates of decedents dying after Oct. 21, 1942. For Sec. 861 (a), I. R. C., before amendment, see 1942 column. Sec. 861. (a) (2) Property pre Sec. 861. (a) (1) Expenses, Sec. 861. (a) (1) Expenses, losses, indebtedness, and taxes. losses, indebtedness, and taxes.That proportion of the deductions That proportion of the deductions specified in subsection (b) of sec- specified in subsection (b) of seetion 812 (b) (other than the deduc- tion 812 which the value of such tions described in the following part bears to the value of his onsentence) which the value of such tire gross estate, wherever situated. part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 812 (b) in the case of a claim against the estate which was founded upon a promise or agreement but was not contracted for an adequate and full consideration in money or money's worth shall be allowable under this paragraph to the extent that it would be allowable as a deduction under paragraph (3) if such promise or agreement constituted a bequest. Sec. 861 (a) (1), I. R. C., supra, amended by Sec. 406 (b), R. A. of 1942, by omitting language in stricken through type and adding language in italics. Sec. 401 of said Act makes amendment applicable to estates of decedents dying after Oct. 21, 1942. Sec. 861. (a) (2) Property preSec. 861. (a) (2) Property previously taxed.-An amount equal viously taxed.-An amount equal viously taxed.-An amount equal to the value of any property (A) to the value of any property (A) to the value of any property (A) forming a part of the gross estate forming a part of the gross estate forming a part of the gross estate situated in the United States of situated in the United States of situated in the United States of any person who died within five any person who died within five any person who died within five years prior to the death of the years prior to the death of the years prior to the death of the decedent, or (B) transferred to the decedent, or (B) transferred to the decedent, or (B) transferred to the decedent by gift within five years decedent by gift within five years decedent by gift within five years prior to his death, where such prior to his death, where such prior to his death, where such property can be identified as hav- property can be identified as hav- property can be identified as having been received by the decedent ing been received by the decedent ing been received by the decedent from the donor by gift, or from from the donor by gift, or from from the donor by gift, or from such prior decedent by gift, be- such prior decedent by gift, be- such prior decedent by gift, bequest, devise, or inheritance, or quest, devise, or inheritance, or quest, devise, or inheritance, or which can be identified as having which can be identified as having which can be identified as having been acquired in exchange for been acquired in exchange for been acquired in exchange for property so received. Property in- property so received. Property in- property so received. This deduccludible in the gross estate of the cludible in the gross estate of the tion shall be allowed only where prior decedent under section 811 prior decedent under section 811 a gift tax imposed under chapter (f) and property included in total (f) and property included in total 4, or under Title III of the Revegifts of the donor under section gifts of the donor under section nue Act of 1932, 47 Stat. 245, or 1000 (c) received by the decedent 1000 (c) received by the decedent an estate tax imposed under this |