Estates of Decedents
Dying during 1943

Estates of Decedents
Dying during 1942

Estates of Decedents
Dying during 1941

may be enjoined by a proceeding may be enjoined by a proceeding may be enjoined by a proceeding in the proper court. If the notice in the proper court. If the notice in the proper court. is addressed to an executor outside is addressed to an executor outside the States of the Union and the the States of the Union and the District of Columbia, the period District of Columbia, the period specified in this paragraph shall be specified in this paragraph shall be one hundred and fifty days in lieu one hundred and fifty days in lieu of ninety days. of ninety days.

Sec. 871 (a) (1), I. R. C., supra, amended by Sec. 413 (a), R. A. of 1942, to read as above. Sec. 413 (b) of said Act makes amendment applicable with respect to notices of deficiency mailed after Oct. 21, 1942.

For Sec. 871 (a) (1), I. R. C., before amendment, see 1942 column.

Sec. 871. (a) (2) Cross refer

ences.

For exceptions to the restrictions imposed by this subsection see

Subsection (d) of this section, relating to waivers by the executor;

Subsection (f) of this section, relating to notifications

of mathematical errors appearing upon the face of the return.

Section 872, relating to jeopardy assessments; and

Section 1145, relating to assessment or collection of the amount of the deficiency determined by the Board pending court review.

Section 872, relating to jeopardy assessments; and

Section 1145, relating to assessment or collection of the amount of the deficiency determined by the Board pending court review.

Sec. 871. (b) Collection of deficiency found by Board. If the executor files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector. No part of the amount determined as a deficiency by the Commissioner but

Sec. 871. (a) (2) Cross refer

ences.

For exceptions to the restrictions imposed by this subsection see

Subsection (d) of this section, relating to waivers by the executor;

Subsection (f) of this section, relating to notifications of mathematical errors appearing upon the face of the return.

Section 872, relating to jeopardy assessments; and

Section 1145, relating to assessment or collection of the amount of the deficiency determined by the Board pending court review.

Sec. 871. (b) Collection of deficiency found by Board.-If the executor files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector. No part of the amount determined as a deficiency by the Commissioner but

Sec. 871. (b) Collection of deficiency found by Board.-If the executor files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector. No part of the amount determined as a deficiency by the Commissioner but disallowed as such by the decision disallowed as such by the decision disallowed as such by the decision

of the Board which has become final shall be assessed or be collected by distraint or by proceeding in court with or without assessment.

of the Board which has become
final shall be assessed or be col-
lected by distraint or by proceed-
ing in court with or without as-
sessment.

Sec. 871. (c) Failure to file pe

of the Board which has become final shall be assessed or be collected by distraint or by proceeding in court with or without assessment.

Sec. 871. (c) Failure to file pe

Sec. 871. (c) Failure to file petition. If the executor does not tition.-If the executor does not tition.-If the executor does not

file a petition with the Board within the time prescribed in subsection (a) the deficiency, notice of which has been mailed to the executor, shall be assessed, and shall be paid upon notice and demand from the collector.

file a petition with the Board
within the time prescribed in sub-
section (a) the deficiency, notice of
which has been mailed to the ex-
ecutor, shall be assessed, and shall
be paid upon notice and demand
from the collector.

file a petition with the Board within the time prescribed in subsection (a) the deficiency, notice of which has been mailed to the executor, shall be assessed, and shall be paid upon notice and demand from the collector.

Sec. 871. (d) Waiver of restric- Sec. 871. (d) Waiver of restric- Sec. 871. (d) Waiver of restrictions. The executor shall at any tions.-The executor shall at any tions.-The executor shall at any time have the right, by a signed time have the right, by a signed time have the right, by a signed notice in writing filed with the notice in writing filed with the notice in writing filed with the

may be enjoined by a proceeding joined by a proceeding in the in the proper court.

Sec. 871. (c) Failure to file peSec. 871. (c) Failure to file petition. If the executor does not tition.-If the executor does not file a petition with the Board within the time prescribed in subsection (a) the deficiency, notice of which has been mailed to the executor, shall be assessed, and shall be paid upon notice and demand from the collector.

Estates of Decedents
Dying during 1943

Estates of Decedents
Dying during 1942

Estates of Decedents
Dying during 1941

Commissioner, to waive the re- Commissioner, to waive the re- Commissioner, to waive the restrictions provided in subsection strictions provided in subsection strictions provided in subsection (a) on the assessment and collec- (a) on the assessment and collec- (a) on the assessment and collection of the whole or any part of tion of the whole or any part of tion of the whole or any part of the deficiency. the deficiency. the deficiency.

Sec. 871. (e) Increase of defi- Sec. 871. (e) Increase of defi- Sec. 871. (e) Increase of deficiency after notice mailed. The ciency after notice mailed. The ciency after notice mailed.-The Board shall have jurisdiction to Board shall have jurisdiction to Board shall have jurisdiction to redetermine the correct amount of redetermine the correct amount of redetermine the correct amount of the deficiency even if the amount the deficiency even if the amount the deficiency even if the amount so redetermined is greater than so redetermined is greater than so redetermined is greater than the amount of the deficiency, no- the amount of the deficiency, no- the amount of the deficiency, notice of which has been mailed to tice of which has been mailed to tice of which has been mailed to the executor, and to determine the executor, and to determine the executor, and to determine whether any additional amount or whether any additional amount or whether any additional amount or addition to the tax should be as- addition to the tax should be as- addition to the tax should be assessed, if claim therefor is as- sessed, if claim therefor is assessed, if claim therefor is asserted by the Commissioner at or serted by the Commissioner at or serted by the Commissioner at or before the hearing or a rehearing. before the hearing or a rehearing. before the hearing or a rehearing. Sec. 871. (f) Further deficiency Sec. 871. (f) Further deficiency

Sec. 871. (f) Further deficiency letters restricted.-If the Commis- letters restricted. If the Commis- letters restricted. If the Commissioner has mailed to the executor sioner has mailed to the executor sioner has mailed to the executor notice of a deficiency as provided notice of a deficiency as provided notice of a deficiency as provided in subsection (a), and the executor in subsection (a), and the executor in subsection (a), and the executor files a petition with the Board files a petition with the Board files a petition with the Board within the time prescribed in such within the time prescribed in such within the time prescribed in such subsection, the Commissioner shall subsection, the Commissioner shall subsection, the Commissioner shall have no right to determine any ad have no right to determine any ad- have no right to determine any additional deficiency, except in the ditional deficiency, except in the ditional deficiency, except in the case of fraud, and except as pro- case of fraud, and except as pro- case of fraud, and except as provided in subsection (e) or section vided in subsection (e) or section vided in subsection (e) or section 872 (c). If the executor is notified 872 (c). If the executor is notified 872 (c). If the executor is notified that, on account of a mathematical that, on account of a mathematical that, on account of a mathematical error appearing upon the face of error appearing upon the face of error appearing upon the face of the return, an amount of tax in ex- the return, an amount of tax in ex- the return, an amount of tax in excess of that shown upon the return cess of that shown upon the return cess of that shown upon the return is due, and that an assessment of is due, and that an assessment of is due, and that an assessment of the tax has been or will be made on the tax has been or will be made on the tax has been or will be made on the basis of what would have been the basis of what would have been the basis of what would have been the correct amount of tax but the correct amount of tax but for the correct amount of tax but for for the mathematical error, such no- the mathematical error, such notice the mathematical error, such notice tice shall not be considered, for the shall not be considered, for the pur- shall not be considered, for the purpurposes of this subsection or of sub-poses of this subsection or of sub-poses of this subsection or of subsection (a), or of section 911, as a section (a), or of section 911, as a section (a), or of section 911, as a notice of a deficiency, and the ex- notice of a deficiency, and the executor shall have no right to file a petition with the Board of Tax Appeals based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a).

Sec. 871. (g) Final decisions of Board. For the purposes of this subchapter the date on which a deeision of the Board becomes final shall be determined according to the provisions of section 1140.

ecutor shall have no right to file a
petition with the Board of Tax
Appeals based on such notice, nor
shall such assessment or collection
be prohibited by the provisions of
subsection (a).

Sec. 871. (g) Final decisions of Board. For the purposes of this subchapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140.

Sec. 871. (h) Extension of time Sec. 871. (h) Extension of time for payment of deficiency.-Where for payment of deficiency.-Where it is shown to the satisfaction of the it is shown to the satisfaction of the Commissioner that the payment of Commissioner that the payment of

notice of a deficiency, and the executor shall have no right to file a petition with the Board of Tax Appeals based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a).

Sec. 871. (g) Final decisions of Board. For the purposes of this subchapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140.

Sec. 871. (h) Extension of time for payment of deficiency.—Where it is shown to the satisfaction of the Commissioner that the payment of

Commissioner, to waive the re- Commissioner, to waive the re

strictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency.

strictions provided in subsection
(a) on the assessment and collec-
tion of the whole or any part of
the deficiency.

Sec. 871. (e) Increase of defi- Sec. 871. (e) Increase of deficiency after notice mailed.-The ciency after notice mailed.-The Board shall have jurisdiction to Board shall have jurisdiction to redetermine the correct amount of redetermine the correct amount of the deficiency even if the amount the deficiency even if the amount so redetermined is greater than so redetermined is greater than the amount of the deficiency, no- the amount of the deficiency, notice of which has been mailed to tice of which has been mailed to the executor, and to determine the executor, and to determine whether any additional amount or whether any additional amount or addition to the tax should be as- addition to the tax should be assessed, if claim therefor is asserted by the Commissioner at or before the hearing or a rehearing.

sessed, if claim therefor is asserted by the Commissioner at or before the hearing or a rehearing. Sec. 871. (f) Further deficiency Sec. 871. (f) Further deficiency letters restricted. If the Commis- letters restricted.-If the Commissioner has mailed to the executor sioner has mailed to the executor notice of a deficiency as provided notice of a deficiency as provided in subsection (a), and the executor in subsection (a), and the executor files a petition with the Board files a petition with the Board within the time prescribed in such within the time prescribed in such subsection, the Commissioner shall subsection, the Commissioner shall have no right to determine any ad- have no right to determine any additional deficiency, except in the ditional deficiency, except in the case of fraud, and except as pro- case of fraud, and except as provided in subsection (e) or section vided in subsection (e) or section 872 (c). If the executor is notified 872 (c). If the executor is notified that, on account of a mathematical that, on account of a mathematical error appearing upon the face of the return, an amount of tax in excess of that shown upon the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical error, such notice shall not be considered, for the purposes of this subsection or of subsection (a), or of section 911, as a notice of a deficiency, and the executor shall have no right to file a petition with the Board of Tax Appeals based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a).

Sec. 871. (g) Final decisions of Board. For the purposes of this subchapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140.

error appearing upon the face of
the return, an amount of tax in ex-
cess of that shown upon the return
is due, and that an assessment of
the tax has been or will be made on
the basis of what would have been
the correct amount of tax but for
the mathematical error, such notice
shall not be considered, for the pur-
poses of this subsection or of sub-
section (a). or of section 911, as a
notice of a deficiency, and the ex-
ecutor shall have no right to file a
petition with the Board of Tax
Appeals based on such notice, nor
shall such assessment or collection
be prohibited by the provisions of
subsection (a).

Sec. 871. (g) Final decisions of Board.-For the purposes of this subchapter the date on which a decision of the Board becomes final shall be determined according to the provisions of section 1140.

Sec. 871. (h) Extension of time Sec. 871. (h) Extension of time for payment of deficiency.-Where for payment of deficiency. Where it is shown to the satisfaction of the it is shown to the satisfaction of the Commissioner that the payment of Commissioner that the payment of

Estates of Decedents Dying on or before Feb. 10, 1939

Sec. 308. (e).

See p. 517, Eighth Edition.

Sec. 308. (f).

See p. 517, Eighth Edition.

Sec. 308. (g).

See p. 517, Eighth Edition.

Sec. 308. (i).

See p. 518, Eighth Edition.

Estates of Decedents
Dying during 1943

Estates of Decedents
Dying during 1942

Estates of Decedents
Dying during 1941

a deficiency upon the date pre- a deficiency upon the date pre- a deficiency upon the date prescribed for the payment thereof scribed for the payment thereof scribed for the payment thereof will result in undue hardship to the will result in undue hardship to the will result in undue hardship to the estate, the Commissioner, under estate, the Commissioner, under estate, the Commissioner, under regulations prescribed by the Com-regulations prescribed by the Com-regulations prescribed by the Commissioner, with the approval of the missioner, with the approval of the missioner, with the approval of the Secretary (except where the defi- Secretary (except where the defi- Secretary (except where the deficiency is due to negligence, to in- ciency is due to negligence, to in- ciency is due to negligence, to intentional disregard of rules and tentional disregard of rules and tentional disregard of rules and regulations, or to fraud with intent regulations, or to fraud with intent regulations, or to fraud with intent to evade tax), may grant an exten- to evade tax), may grant an exten- to evade tax), may grant an extension for the payment of such defi- sion for the payment of such defi- sion for the payment of such deficiency or any part thereof for a ciency or any part thereof for a ciency or any part thereof for a period not in excess of four years. period not in excess of four years. period not in excess of four years. If an extension is granted, the If an extension is granted, the If an extension is granted, the Commissioner may require the exec- Commissioner may require the exec- Commissioner may require the exeeutor to furnish a bond in such utor to furnish a bond in such utor to furnish a bond in such amount, not exceeding double the amount, not exceeding double the amount, not exceeding double the amount of the deficiency, and with amount of the deficiency, and with amount of the deficiency, and with such sureties as the Commissioner such sureties as the Commissioner such sureties as the Commissioner deems necessary, conditioned upon deems necessary, conditioned upon deems necessary, conditioned upon the payment of the deficiency in ac- the payment of the deficiency in ac- the payment of the deficiency in aecordance with the terms of the ex-cordance with the terms of the ex-cordance with the terms of the extension. In such case the running tension. In such case the running tension. In such case the running of the statute of limitations for as- of the statute of limitations for as- of the statute of limitations for assessment and collection, as provided sessment and collection, as provided sessment and collection, as provided in section 874, shall be suspended in section 874, shall be suspended in section 874, shall be suspended for the period of any such exten- for the period of any such exten- for the period of any such exten

sion.

Sec. 871. (i) 50 per cent addition treated as deficiency.-The 50 per centum addition to the tax provided by section 3612 (d) (2) shall, when assessed in connection with an estate tax, be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 891 shall not be applicable.

Sec. 872. Jeopardy assessments. Sec. 872. (a) Authority for making. If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall immediately assess such deficiency (together with all interest, additional amounts, or additions to the tax provided for by law) and notice and demand shall be made by the collector for the payment thereof.

sion.

Sec. 871. (i) 50 per cent addition treated as deficiency.-The 50 per centum addition to the tax provided by section 3612 (d) (2) shall, when assessed in connection with an estate tax, be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 891 shall not be applicable.

Sec. 872. Jeopardy assessments.

Sec. 872. (a) Authority for making. If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall immediately assess such deficiency (together with all interest, additional amounts, or additions to the tax provided for by law) and notice and demand shall be made by the collector for the payment thereof.

sion.

Sec. 871. (i) 50 per cent addition treated as deficiency.-The 50 per centum addition to the tax provided by section 3612 (d) (2) sha!!. when assessed in connection with an estate tax, be assessed, collected. and paid in the same manner as if it were a deficiency, except that the provisions of section 891 shall not be applicable.

Sec. 872. Jeopardy assessments.

Sec. 872. (a) Authority for making.-If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall immediately assess such deficiency (together with ail interest, additional amounts, or additions to the tax provided for by law) and notice and demand shal be made by the collector for the payment thereof.

Sec. 872. (b) Deficiency letters. Sec. 872. (b) Deficiency letters. Sec. 872. (b) Deficiency letters. -If the jeopardy assessment is -If the jeopardy assessment is -If the jeopardy assessment is made before any notice in respect made before any notice in respect made before any notice in respect of the tax to which the jeopardy as- of the tax to which the jeopardy as- of the tax to which the jeopardy assessment relates has been mailed sessment relates has been mailed un- sessment relates has been mailed ununder section 871 (a), then the der section 871 (a), then the Com-der section 871 (a), then the ComCommissioner shall mail a notice missioner shall mail a notice under missioner shall mail a notice under under such subsection within 60 such subsection within 60 days af- such subsection within 60 days afdays after the making of the assess-ter the making of the assessment. ter the making of the assessment.

ment.