Estates of Decedents Estates of Decedents Estates of Decedents funded. If the amount determined funded. If the amount determined funded. If the amount determined as the amount which should have as the amount which should have as the amount which should have been assessed is greater than the been assessed is greater than the been assessed is greater than the amount actually assessed, then the amount actually assessed, then the amount actually assessed, then the difference shall be assessed and difference shall be assessed and difference shall be assessed and shall be collected as part of the tax shall be collected as part of the tax shall be collected as part of the tax upon notice and demand from the upon notice and demand from the upon notice and demand from the collector. collector. collector. Sec. 873. Claims in abatement. No claim in abatement shall be filed in respect of the assessment of any estate tax imposed by this subchapter. Sec. 874. Period of limitation upon assessment and collection. Sec. 873. Claims in abatement. No claim in abatement shall be filed in respect of the assessment of any estate tax imposed by this subchapter. Sec. 874. Period of limitation upon assessment and collection. Sec. 874. (a) General rule.-Except as provided in subsection (b) the amount of estate taxes imposed Sec. 873. Claims in abatement. No claim in abatement shall be filed in respect of the assessment of any estate tax imposed by this subchapter. Sec. 874. Period of limitation upon assessment and collection. Sec. 874. (a) General rule.—Except as provided in subsection (b) the amount of estate taxes imposed Sec. 874. (a) General rule.-Except as provided in subsection (b) the amount of estate taxes imposed by this subchapter shall be assessed by this subchapter shall be assessed by this subchapter shall be assessed within three years after the return was filed, and no proceeding in court, without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed. Sec. 874. (b) Exceptions. Sec. 874. (b) (1) False return or no return. In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. within three years after the return Sec. 874. (b) Exceptions. Sec. 874. (b) (1) False return or no return. In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed. Sec. 874. (b) Exceptions. Sec. 874. (b) (1) False return or no return. In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collec tion of such tax may be begun without assessment, at any time. Sec. 874. (b) (2) Collection af- Sec. 874. (b) (2) Collection af- Sec. 874. (b) (2) Collection after assessment.-Where the assess-ter assessment.-Where the assess- ter assessment.-Where the assessment of any tax imposed by this ment of any tax imposed by this ment of any tax imposed by this subchapter has been made within subchapter has been made within subchapter has been made within the statutory period of limitation the statutory period of limitation the statutory period of limitation properly applicable thereto, such properly applicable thereto, such properly applicable thereto, such tax may be collected by distraint or tax may be collected by distraint or tax may be collected by distraint or by a proceeding in court, but only by a proceeding in court, but only by a proceeding in court, but only if begun (1) within six years after if begun (1) within six years after the assessment of the tax, or (2) the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the executor. Sec. 875. Suspension of running of statute. The running of the statute of limitations provided in section 874 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 871 (a)) be suspended for prior to the expiration of any pe- Sec. 875. Suspension of running of statute. The running of the statute of limitations provided in section 874 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 871 (a)) be suspended for if begun (1) within six years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the executor. Sec. 875. Suspension of running of statute. The running of the statute of limitations provided in section 874 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 871 (a)) be suspended for Estates of Decedents funded. If the amount determined as the amount which should have been assessed is greater than the amount actually assessed, then the difference shall be assessed and shall be collected as part of the tax upon notice and demand from the collector. Sec. 873. Claims in abatement. No claim in abatement shall be filed in respect of the assessment of any estate tax imposed by this subchapter. Sec. 874. Period of limitation upon assessment and collection. Sec. 874. (a) General rule.-Except as provided in subsection (b) the amount of estate taxes imposed by this subchapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed. Sec. 874. (b) Exceptions. Sec. 874. (b) (1) False return or no return. In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. Estates of Decedents funded. If the amount determined Sec. 873. Claims in abatement. No claim in abatement shall be filed in respect of the assessment of any estate tax imposed by this subchapter. Sec. 874. Period of limitation upon assessment and collection. Sec. 874. (a) General rule.-Except as provided in subsection (b) the amount of estate taxes imposed by this subchapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed. Sec. 874. (b) Exceptions. Sec. 874. (b) (1) False return or no return.-In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. Sec. 874. (b) (2) Collection af- Sec. 874. (b) (2) Collection after assessment.-Where the assess- ter assessment.-Where the assessment of any tax imposed by this ment of any tax imposed by this subchapter has been made within subchapter has been made within the statutory period of limitation the statutory period of limitation properly applicable thereto, such properly applicable thereto, such tax may be collected by distraint or by a proceeding in court, but only if begun (1) within six years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the executor. Sec. 875. Suspension of running of statute. The running of the statute of limitations provided in section 874 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 871 (a)) be suspended for tax may be collected by distraint or Sec. 875. Suspension of running of statute. The running of the statute of limitations provided in section 874 on the making of assessments and the beginning of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under section 871 (a)) be suspended for Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 312. (k). See p. 524, Eighth Edition. Sec. 310. (a). See p. 520, Eighth Edition. Sec. 311. (a). See p. 520, Eighth Edition. Sec. 311. (b). See p. 521, Eighth Edition. Sec. 311. (c). See p. 521, Eighth Edition. Sec. 310. (b). See p. 520, Eighth Edition. Estates of Decedents Estates of Decedents Estates of Decedents the period during which the Com- the period during which the Com- the period during which the Commissioner is prohibited from mak- missioner is prohibited from mak-missioner is prohibited from making the assessment or beginning ing the assessment or beginning ing the assessment or beginning distraint or a proceeding in court distraint or a proceeding in court distraint or a proceeding in court (and in any event, if a proceeding (and in any event, if a proceeding (and in any event, if a proceeding in respect of the deficiency is placed in respect of the deficiency is placed in respect of the deficiency is placed on the docket of the Board, until on the docket of the Board, until on the docket of the Board, until the decision of the Board becomes the decision of the Board becomes the decision of the Board becomes final), and for 60 days thereafter. final), and for 60 days thereafter. final), and for 60 days thereafter. Sec. 876. Cross reference. For collection of unpaid deficiencies under provisions of general law and sale of property under judgment, see section 826 (a). Supplement B-Interest, Additions to the Tax, and Penalties Sec. 890. Interest on extended payments. Sec. 876. Cross reference. For collection of unpaid deficiencies under provisions of general law and sale of property under judgment, see section 826 (a). Supplement B-Interest, Additions Sec. 890. Interest on extended Sec. 890. (a) Tax shown on re Sec. 876. Cross reference. For collection of unpaid deficiencies under provisions of general law and sale of property under judgment, see section 826 (a). Supplement B-Interest, Additions to the Tax, and Penalties Sec. 890. Interest on extended payments. Sec. 890. (a) Tax shown on reSec. 890. (a) Tax shown on return. If the time for the payment turn. If the time for the payment turn. If the time for the payment is extended as provided in section is extended as provided in section is extended as provided in section 822 (a) (2) there shall be collected, 822 (a) (2) there shall be collected, 822 (a) (2) there shall be collected, as a part of such amount, interest as a part of such amount, interest as a part of such amount, interest thereon from the expiration of thereon from the expiration of thereon from the expiration of three months after the due date of three months after the due date of three months after the due date of the tax to the expiration of the pe- the tax to the expiration of the pe- the tax to the expiration of the period of the extension. In the case riod of the extension. In the case of any such extension, the rate of of any such extension, the rate of interest shall be 4 per centum per interest shall be 4 per centum per riod of the extension. In the case of any such extension, the rate of interest shall be 4 per centum per annum. Sec. 890. (b) Deficiency.-In case an extension for the payment of a deficiency is granted, as provided in section 871 (h), there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended, at the rate of 6 per centum per annum for the period of the extension, and no other in Sec. 890. (b) Deficiency.-In Sec. 890. (b) Deficiency.-In case an extension for the payment case an extension for the payment of a deficiency is granted, as pro- of a deficiency is granted, as provided in section 871 (h), there shall vided in section 871 (h), there shall be collected, as a part of the tax, in- be collected, as a part of the tax, interest on the part of the deficiency terest on the part of the deficiency the time for payment of which is the time for payment of which is so extended, at the rate of 6 per so extended, at the rate of 6 per centum per annum for the period centum per annum for the period of the extension, and no other in- of the extension, and no other interest shall be collected on such terest shall be collected on such terest shall be collected on such part of the deficiency for such part of the deficiency for such period. period. Sec. 891. Interest on deficiencies. Sec. 891. Interest on deficiencies. Interest upon the amount deter- Interest upon the amount determined as a deficiency shall be as- mined as a deficiency shall be assessed at the same time as the de- sessed at the same time as the deficiency, shall be paid upon notice ficiency, shall be paid upon notice and demand from the collector, and and demand from the collector, and shall be collected as a part of the shall be collected as a part of the tax, at the rate of 6 per centum per tax, at the rate of 6 per centum per annum from the due date of the annum from the due date of the tax to the date the deficiency is as- tax to the date the deficiency is assessed, or, in the case of a waiver sessed, or, in the case of a waiver under section 871 (d), to the thir- under section 871 (d), to the thirtieth day after the filing of such tieth day after the filing of such waiver or to the date the deficiency waiver or to the date the deficiency is assessed whichever is the earlier. is assessed whichever is the earlier. part of the deficiency for such period. Sec. 891. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 871 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed whichever is the earlier. the period during which the Com- the period during which the Com- Sec. 876. Cross reference. For collection of unpaid deficiencies under provisions of general law and sale of property under judgment, see section 826 (a). Supplement B-Interest, Additions to the Tax, and Penalties Sec. 890. Interest on extended payments. (and in any event, if a proceeding Sec. 876. Cross reference, For collection of unpaid deficiencies under provisions of general law and sale of property under judgment, see section 826 (a). Supplement B-Interest, Additions Sec. 890. Interest on extended Sec. 890. (a) Tax shown on reSec. 890. (a) Tax shown on return.-If the time for the payment turn.-If the time for the payment is extended as provided in section is extended as provided in section 822 (a) (2) there shall be collected, 822 (a) (2) there shall be collected, as a part of such amount, interest as a part of such amount, interest thereon from the expiration of thereon from the expiration of three months after the due date of three months after the due date of the tax to the expiration of the period of the extension. In the case of any such extension, the rate of interest shall be 4 per centum per annum. the tax to the expiration of the pe- annum. Sec. 890. (b) Deficiency.-In Sec. 890. (b) Deficiency.-In case an extension for the payment case an extension for the payment of a deficiency is granted, as pro- of a deficiency is granted, as provided in section 871 (h), there shall vided in section 871 (h), there shall be collected, as a part of the tax, in- be collected, as a part of the tax, interest on the part of the deficiency terest on the part of the deficiency the time for payment of which is the time for payment of which is so extended, at the rate of 6 per so extended, at the rate of 6 per centum per annum for the period centum per annum for the period of the extension, and no other in- of the extension, and no other interest shall be collected on such terest shall be collected on such part of the deficiency for such part of the deficiency for such period. Sec. 891. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 871 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed whichever is the earlier. period. Sec. 891. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 871 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed whichever is the earlier. Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 308. (h). See p. 518, Eighth Edition. Estates of Decedents Sec. 892. Interest on jeopardy assessments. Estates of Decedents Sec. 892. Interest on jeopardy assessments. annum upon Estates of Decedents Sec. 892. Interest on jeopardy assessments. In the case of the amount collected under section 872 (i) there shall be collected at the same time as such amount, and as a part of the tax, interest at the rate of 6 per such centum per annum upon such In the case of the amount col- In the case of the amount collected under section 872 (i) there lected under section 872 (i) there shall be collected at the same time shall be collected at the same time as such amount, and as a part of as such amount, and as a part of the tax, interest at the rate of 6 per the tax, interest at the rate of 6 per centum per annum upon such centum per amount from the date of the jeop-amount from the date of the jeop- amount from the date of the jeopardy notice and demand to the ardy notice and demand to the ardy notice and demand to the date of notice and demand under date of notice and demand under date of notice and demand under section 872 (i), or, in the case of section 872 (i), or, in the case of section 872 (i), or, in the case of the amount collected in excess of the amount collected in excess of the amount collected in excess of the amount of the jeopardy assess- the amount of the jeopardy assess- the amount of the jeopardy assessment, interest as provided in sec- ment, interest as provided in sec- ment, interest as provided in section 891. tion 891. tion 891. Sec. 893. Additions to the tax in case of nonpayment. Sec. 893. (a) Tax shown' on return. Sec. 893. Additions to the tax in case of nonpayment. Sec. 893. (a) Tax shown on return. Sec. 893. (a) (1) Payment not Sec. 893. Additions to the tax in case of nonpayment. Sec. 893. (a) Tax shown on return. Sec. 893. (a) (1) Payment not Sec. 893. (a) (1) Payment not extended. Where the amount de- extended.-Where the amount de- extended.-Where the amount de termined by the executor as the tax imposed by this subchapter, or any part of such amount, is not paid on the due date of the tax, there shall be collected as a part of the tax, interest upon such unpaid amount at the rate of 6 per centum per annum from the due date until it is paid. termined by the executor as the tax termined by the executor as the tax imposed by this subchapter, or any part of such amount, is not paid on the due date of the tax, there shall be collected as a part of the tax. interest upon such unpaid amount at the rate of 6 per centum per annum from the due date until it is paid. Sec. 893. (a) (2) Payment exSec. 893. (a) (2) Payment ex- Sec. 893. (a) (2) Payment extended.-Where an extension of tended.-Where an extension of tended.-Where an extension of time for payment of the amount so time for payment of the amount so time for payment of the amount so determined as the tax by the exec- determined as the tax by the exec- determined as the tax by the executor has been granted, and the utor has been granted, and the utor has been granted, and the amount the time for payment of amount the time for payment of amount the time for payment of which has been extended, and the which has been extended, and the which has been extended, and the interest thereon determined under interest thereon determined under interest thereon determined under section 890 (a), is not paid in full section 890 (a), is not paid in full section 890 (a), is not paid in full prior to the expiration of the pe- prior to the expiration of the pe- prior to the expiration of the period of the extension, then, in lieu riod of the extension, then, in lieu riod of the extension, then, in lieu of the interest provided for in of the interest provided for in of the interest provided for in paragraph (1) of this subsection, paragraph (1) of this subsection, paragraph (1) of this subsection, interest at the rate of 6 per centum per annum shall be collected on such unpaid amount from the date of the expiration of the period of the extension until it is paid. interest at the rate of 6 per centum per annum shall be collected on such unpaid amount from the date of the expiration of the period of the extension until it is paid. Sec. 893. (b) Deficiency. interest at the rate of 6 per centum Sec. 893. (b) Deficiency.— Sec. 893. (b) (1) Payment not extended. Where a deficiency, or extended.-Where a deficiency, or any interest assessed in connection therewith under section 891, or any addition to the tax provided for in section 3612 (d), is not paid in full within 30 days from the date of notice and demand from the collector, there shall be collected as part of any interest assessed in connection Sec. 893. (b) Deficiency.— Sec. 893. (b) (1) Payment not extended. Where a deficiency, or any interest assessed in connection therewith under section 891, or any addition to the tax provided for in section 3612 (d), is not paid in full within 30 days from the date of notice and demand from the collector, there shall be collected as part of |