Sec. 900. (a) Method of collecSec. 900. (a) Method of collection. The amounts of the follow- tion. The amounts of the following liabilities shall, except as here- ing liabilities shall, except as hereinafter in this section provided, be inafter in this section provided, be assessed, collected, and paid in the assessed, collected, and paid in the same manner and subject to the same manner and subject to the same provisions and limitations as same provisions and limitations as in the case of a deficiency in a tax in the case of a deficiency in a tax imposed by this subchapter (includ-imposed by this subchapter (including the provisions in case of delin- ing the provisions in case of delinquency in payment after notice and quency in payment after notice and demand, the provisions authorizing demand, the provisions authorizing distraint and proceedings in court distraint and proceedings in court for collection, and the provisions for collection, and the provisions prohibiting claims and suits for re- prohibiting claims and suits for refunds): funds): Sec. 900. (a) (1) Transferees.- Sec. 900. (a) (1) Transferees.The liability, at law or in equity, of The liability, at law or in equity, of a transferee of property of a dece- a transferee of property of a decedent, in respect of the tax (includ- dent, in respect of the tax (including interest, additional amounts, ing interest, additional amounts, and additions to the tax provided and additions to the tax provided by by law) imposed by this subchap- law) imposed by this subchapter. ter. Sec. 900. (a) (2) Fiduciaries.— Sec. 900. (a) (2) Fiduciaries.— The liability of a fiduciary under The liability of a fiduciary under section 3467 of the Revised Statutes section 3467 of the Revised Statutes (U. S. C., Title 31, § 192) in re- (U. S. C., Title 31, § 192) in respect spect of the payment of any such of the payment of any such tax tax from the estate of the decedent. from the estate of the decedent. Any such liability may be either Any such liability may be either as to the amount of tax shown on as to the amount of tax shown on the return or as to any deficiency the return or as to any deficiency in tax. Sec. 900. (b) Period of limitation. The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: Sec. 900. (b) (1) Within one year after the expiration of the period of limitation for assessment against the executor. Sec. 900. (b) (2) If a court proceeding against the executor for the collection of the tax has been begun in tax. Sec. 900. (b) Period of limitation.-The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: Sec. 900. (b) (1) Within one year after the expiration of the period of limitation for assessment against the executor. Sec. 900. (b) (2) If a court proceeding against the executor for the collection of the tax has been begun Sec. 895. Cross reference. For interest on refunds, see section 3771. Supplement C-Claims Against Sec. 900. Transferred assets. Sec. 900. (a) Method of collection.-The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this subchapter (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint and proceedings in court for collection, and the provisions prohibiting claims and suits for refunds): Estates of Decedents Dying during 1940 Sec. 894. (b) (3) Cross reference. For other penalties of a general character, see section 3793. Sec. 895. Cross reference. For interest on refunds, see section 3771. Supplement C-Claims Against Transferees and Fiduciaries Sec. 900. Transferred assets. Sec. 900. (a) Method of collection. The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this subchapter (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint and proceedings in court for collection, and the provisions prohibiting claims and suits for refunds): Sec. 900. (a) (1) Transferees.— The liability, at law or in equity, of a transferee of property of a decedent, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed by this subchapter. Sec. 900. (a) (2) Fiduciaries.— The liability of a fiduciary under section 3467 of the Revised Statutes (U. S. C., Title 31, § 192) in respect of the payment of any such tax from the estate of the decedent. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. Sec. 900. (b) Period of limitation. The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: Sec. 900. (b) (1) Within one year after the expiration of the period of limitation for assessment against the executor. Sec. 900. (b) (2) If a court proceeding against the executor for the collection of the tax has been begun Estates of Decedents Dying after Feb. 10, 1939 Sec. 894. (b) (3) Cross refer ence. For other penalties of a general character, see section 3793. Sec. 895. Cross reference. For interest on refunds, see section 3771. Supplement C-Claims Against Transferees and Fiduciaries Sec. 900. Transferred assets. Sec. 900. (a) Method of collection.-The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this subchapter (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint and proceedings in court for collection, and the provisions prohibiting claims and suits for refunds): Sec. 900. (a) (1) Transferees.The liability, at law or in equity, of a transferee of property of a decedent, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed by this subchapter. Sec. 900. (a) (2) Fiduciaries.— The liability of a fiduciary under section 3467 of the Revised Statutes (U. S. C., Title 31, § 192) in respect of the payment of any such tax from the estate of the decedent. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. Sec. 900. (b) Period of limitation. The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: Sec. 900. (b) (1) Within one year after the expiration of the period of limitation for assessment against the executor. Sec. 900. (b) (2) If a court proceeding against the executor for the collection of the tax has been begun Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 316. (a). See p. 532, Eighth Edition. Sec. 316. (a) (1). See p. 532, Eighth Edition. Sec. 316. (a) (2). See p. 532, Eighth Edition. Sec. 316. (b). See p. 532, Eighth Edition. Sec. 316. (b) (1). See p. 532, Eighth Edition. Sec. 316. (b) (2). See p. 532, Eighth Edition. Sec. 316. (b) (3). See p. 533, Eighth Edition. Estates of Decedents Estates of Decedents Estates of Decedents within the period provided in para- within the period provided in para- within the period provided in paragraph (1)—then within one year graph (1)—then within one year graph (1)—then within one year after return of execution in such after return of execution in such after return of execution in such proceeding. proceeding. proceeding. Sec. 900. (c) Suspension of run- Sec. 900. (c) Suspension of run- Sec. 900. (c) Suspension of running of statute of limitations.- ning of statute of limitations.- ning of statute of limitations.The running of the statute of limi- The running of the statute of limi- The running of the statute of limitations, upon the assessment of the tations, upon the assessment of the tations, upon the assessment of the liability of a transferee or fiduciary liability of a transferee or fiduciary liability of a transferee or fiduciary shall, after the mailing of the no- shall, after the mailing of the no- shall, after the mailing of the notice under section 871 (a) to the tice under section 871 (a) to the tice under section 871 (a) to the transferee or fiduciary, be sus- transferee or fiduciary, be sus- transferee or fiduciary, be suspended for the period during which pended for the period during which pended for the period during which the Commissioner is prohibited the Commissioner is prohibited the Commissioner is prohibited from making the assessment in re- from making the assessment in re- from making the assessment in respect of the liability of the trans-spect of the liability of the trans-spect of the liability of the transferee or fiduciary (and in any feree or fiduciary (and in any feree or fiduciary (and in any event, if a proceeding in respect of event, if a proceeding in respect of event, if a proceeding in respect of the liability is placed on the docket the liability is placed on the docket the liability is placed on the docket of the Board, until the decision of of the Board, until the decision of of the Board, until the decision of the Board becomes final), and for the Board becomes final), and for the Board becomes final), and for 60 days thereafter. 60 days thereafter. 60 days thereafter. Sec. 900. (d) Prohibition of Sec. 900. (d) Prohibition of Sec. 900. (d) Prohibition of suits to restrain enforcement of suits to restrain enforcement of suits to restrain enforcement of liability of transferee or fiduciary. liability of transferee or fiduciary. liability of transferee or fiduciary. -No suit shall be maintained in-No suit shall be maintained in-No suit shall be maintained in any court for the purpose of re- any court for the purpose of re- any court for the purpose of restraining the assessment or collec- straining the assessment or collec- straining the assessment or colleetion of (1) the amount of the lia- tion of (1) the amount of the lia- tion of (1) the amount of the liability, at law or in equity, of ability, at law or in equity, of ability, at law or in equity, of a transferee of property of a tax- transferee of property of a tax- transferee of property of a taxpayer in respect of any estate tax, payer in respect of any estate tax, payer in respect of any estate tax, or (2) the amount of the liability or (2) the amount of the liability or (2) the amount of the liability of a fiduciary under section 3467 of of a fiduciary under section 3467 of of a fiduciary under section 3467 of the Revised Statutes (U. S. C., Title the Revised Statutes (U. S. C., Title the Revised Statutes (U. S. C., Title 31, § 192) in respect of any such 31, § 192) in respect of any such 31, § 192) in respect of any such tax. tax. tax. Sec. 900. (e) Definition of Sec. 900. (e) Definition of Sec. 900. (e) Definition of "transferee."'-As used in this "transferee."-As used in this "transferee."-As used in this section, the term "transferee" in- section, the term "transferee" in- section, the term "transferee” includes heir, legatee, devisee, and cludes heir, legatee, devisee, and cludes heir, legatee, devisee, and distributee, and includes any person distributee, and includes any person distributee. who, under section 827 (b), is per- who, under section 827 (b), is personally liable for any part of the sonally liable for any part of the tax. Sec. 900 (e), I. R. C., supra, amended by Sec. 411 (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. 900 (e), I. R. C., before amendment, see 1942 column. Sec. 901. Notice of fiduciary relationship. Sec. 901. (a) Fiduciary of decedent.-Upon notice to the Commissioner that any person is acting as executor, such person shall assume the powers, rights, duties, and priv tax. Sec. 900 (e), I. R. C., supra, amended by Sec. 411 (b), R. A. of 1942, by adding language in italics. Sec. 401 of said Act makes amendment applicable to estates of decedents dying after Oct. 21, 1942. Sec. 901. Notice of fiduciary relationship. Sec. 901. (a) Fiduciary of decedent.-Upon notice to the Commissioner that any person is acting as executor, such person shall assume the powers, rights, duties, and priv Sec. 901. Notice of fiduciary relationship. Sec. 901. (a) Fiduciary of decedent.-Upon notice to the Commissioner that any person is acting as executor, such person shall assume the powers, rights, duties, and priv Estates of Decedents within the period provided in paragraph (1)-then within one year after return of execution in such proceeding. sus Estates of Decedents within the period provided in para- Sec. 900. (c) Suspension of run- Sec. 900. (c) Suspension of running of statute of limitations.- ning of statute of limitations.— The running of the statute of limi- The running of the statute of limitations, upon the assessment of the tations, upon the assessment of the liability of a transferee or fiduciary liability of a transferee or fiduciary shall, after the mailing of the no- shall, after the mailing of the notice under section 871 (a) to the tice under section 871 (a) to the transferee or fiduciary, be transferee or fiduciary, be suspended for the period during which pended for the period during which the Commissioner is prohibited the prohibited the Commissioner is prohibited. from making the assessment in re- from making the assessment in respect of the liability of the trans- spect of the liability of the transferee or fiduciary (and in feree or fiduciary (and in any event, if a proceeding in respect of event, if a proceeding in respect of the liability is placed on the docket the liability is placed on the docket of the Board, until the decision of of the Board, until the decision of the Board becomes final), and for the Board becomes final), and for 60 days thereafter. 60 days thereafter. any Sec. 900. (d) Prohibition of suits to restrain enforcement of liability of transferee or fiduciary. -No suit shall be maintained in any court for the purpose of restraining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any estate tax, or (2) the amount of the liability of a fiduciary under section 3467 of the Revised Statutes (U. S. C., Title 31, § 192) in respect of any such tax. Sec. 900. (d) Prohibition of suits to restrain enforcement of liability of transferee or fiduciary. -No suit shall be maintained in any court for the purpose of restraining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any estate tax, or (2) the amount of the liability of a fiduciary under section 3467 of the Revised Statutes (U. S. C., Title 31, § 192) in respect of any such tax. Sec. 900. (e) Definition of Sec. 900. (e) Definition of "transferee."-As used in this "transferee'.-As used in this section, the term "transferee" in- section, the term "transferee" includes heir, legatee, devisee, and cludes heir, legatee, devisee, and distributee. distributee. Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 316. (c). See p. 533, Eighth Edition. Sec. 316. (d). See p. 533, Eighth Edition. Sec. 316. (e). See p. 533, Eighth Edition. Estates of Decedents ileges of an executor in respect of the tax imposed by this subchapter until notice is given that such person is no longer acting as executor. Sec. 901. (b) Fiduciary of transferee. Upon notice to the Commissioner that any person is acting in a fiduciary capacity for a person subject to the liability specified in section 900, the fiduciary shall assume on behalf of such person the powers, rights, duties, and privileges of such person under such section (except that the liability shall be collected from the estate of such person), until notice is given that the fiduciary capacity has terminated. Sec. 901. (c) Manner of notice.— Notice under subsection (a) or (b) shall be given in accordance with regulations prescribed by the Commissioner with the approval of the Secretary. Sec. 901. (d) Address for notice of liability. In the absence of any notice to the Commissioner under subsection (a) or (b), notice under this subchapter of a deficiency or other liability, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for the purposes of this subchapter. Supplement D-Refunds Sec. 910. Period of limitation for filing claims. ileges of an executor in respect of ileges of an executor in respect of the tax imposed by this subchapter the tax imposed by this subchapter until notice is given that such per-until notice is given that such person is no longer acting as executor. son is no longer acting as executor. Sec. 901. (b) Fiduciary of trans- Sec. 901. (b) Fiduciary of transferee.-Upon notice to the Commis- feree.-Upon notice to the Commissioner that any person is acting in sioner that any person is acting in a fiduciary capacity for a person a fiduciary capacity for a person subject to the liability specified in subject to the liability specified in section 900, the fiduciary shall as- section 900, the fiduciary shall assume on behalf of such person the sume on behalf of such person the powers, rights, duties, and privi- powers, rights, duties, and privileges of such person under such leges of such person under such section (except that the liability section (except that the liability shall be collected from the estate of shall be collected from the estate of such person), until notice is given such person), until notice is given that the fiduciary capacity has ter- that the fiduciary capacity has terminated. minated. Sec. 901. (c) Manner of notice.— Sec. 901. (c) Manner of notice.Notice under subsection (a) or (b) Notice under subsection (a) or (b) shall be given in accordance with shall be given in accordance with regulations prescribed by the Com-regulations prescribed by the Commissioner with the approval of the missioner with the approval of the Secretary. Secretary. Sec. 901. (d) Address for notice of liability. In the absence of any notice to the Commissioner under subsection (a) or (b), notice under this subchapter of a deficiency or other liability, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for the purposes of this subchapter. Supplement D-Refunds Sec. 910. Period of limitation for filing claims. Sec. 901. (d) Address for notice of liability. In the absence of any notice to the Commissioner under subsection (a) or (b), notice under this subchapter of a deficiency or other liability, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for the purposes of this subchapter. Supplement D-Refunds Sec. 910. Period of limitation for filing claims. All claims for the refunding of All claims for the refunding of All claims for the refunding of the tax imposed by this subchapter the tax imposed by this subchapter the tax imposed by this subchapter alleged to have been erroneously or alleged to have been erroneously or alleged to have been erroneously or illegally assessed or collected must illegally assessed or collected must illegally assessed or collected must be presented to the Commissioner be presented to the Commissioner be presented to the Commissioner within three years next after the within three years next after the within three years next after the payment of such tax. The amount payment of such tax. The amount payment of such tax. The amount of the refund shall not exceed the of the refund shall not exceed the of the refund shall not exceed the portion of the tax paid during the portion of the tax paid during the portion of the tax paid during the three years immediately preceding three years immediately preceding three years immediately preceding the filing of the claim, or if no the filing of the claim, or if no the filing of the claim, or if no claim was filed, then during the claim was filed, then during the claim was filed, then during the three years immediately preceding three years immediately preceding three years immediately preceding the allowance of the refund. the allowance of the refund. the allowance of the refund. Sec. 911. Effect of petition to Board. Sec. 911. Effect of petition to Sec. 911. Effect of petition to Board. If the Commissioner has mailed If the Commissioner has mailed If the Commissioner has mailed to the executor a notice of defi- to the executor a notice of defi- to the executor a notice of deficiency under section 871 (a) and if ciency under section 871 (a) and if ciency under section 871 (a) and if the executor files a petition with the executor files a petition with the executor files a petition with the Board of Tax Appeals within the Board of Tax Appeals within the Board of Tax Appeals within H |