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. Estates of Decedents ileges of an executor in respect of 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. All claims for the refunding of All claims for the refunding of the tax imposed by this subchapter the tax imposed by this subchapter alleged to have been erroneously or alleged to have been erroneously or illegally assessed or collected must illegally assessed or collected must be presented to the Commissioner be presented to the Commissioner within three years next after the within three years next after the 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 portion of the tax paid during the portion of the tax paid during the three years immediately preceding three years immediately preceding the filing of the claim, or if no claim was filed, then during the three years immediately preceding the allowance of the refund. Sec. 911. Effect of petition to Board. the filing of the claim, or if no Sec. 911. Effect of petition to If the Commissioner has mailed If the Commissioner has mailed 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 the executor files a petition with the executor files a petition with the Board of Tax Appeals within the Board of Tax Appeals within Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 317. (b). See p. 533, Eighth Edition. Sec. 317. (c). See p. 534, Eighth Edition. Sec. 317. (d). See p. 534, Eighth Edition. Sec. 319. (b). See p. 537, Eighth Edition. Sec. 319. (a). See p. 537, Eighth Edition. Estates of Decedents the time prescribed in such subsection, no refund in respect of the tax shall be allowed or made and no suit for the recovery of any part of such tax shall be instituted in any court, except Sec. 911. (a) As to overpayments determined by a decision of the Board which has become final; and Sec. 911. (b) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become final; and Sec. 911. (c) As to any amount collected after the statutory period of limitations upon the beginning of distraint or a proceeding in court for collection has expired; but in any such claim for refund or in any such suit for refund the decision of the Board which has become final, as to whether such period had expired before the notice of deficiency was mailed, shall be conclu sive. Sec. 912. Overpayment found by Board. the time prescribed in such subsec- the time prescribed in such subsec- Sec. 911. (a) As to overpay- Sec. 911. (b) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become final; and Sec. 911. (a) As to overpayments determined by a decision of the Board which has become final; and Sec. 911. (b) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become final; and Sec. 911. (c) As to any amount Sec. 911. (c) As to any amount collected after the statutory period collected after the statutory period of limitations upon the beginning of limitations upon the beginning of distraint or a proceeding in of distraint or a proceeding in court for collection has expired; but court for collection has expired; but in any such claim for refund or in in any such claim for refund or in any such suit for refund the deci- any such suit for refund the decision of the Board which has become sion of the Board which has become final, as to whether such period had final, as to whether such period had expired before the notice of defi- expired before the notice of deficiency was mailed, shall be conclu- ciency was mailed, shall be conclu sive. Sec. 912. Overpayment found by sive. Sec. 912. Overpayment found by Board. the If the Board finds that there is If the Board finds that there is If the Board finds that there is no deficiency and further finds that no deficiency and further finds that no deficiency and further finds that the executor has made an overpay- the executor has made an overpay- the executor has made an overpayment of tax, the Board shall have ment of tax, the Board shall have ment of tax, the Board shall have jurisdiction to determine the jurisdiction to determine the jurisdiction to determine amount of such overpayment, and amount of such overpayment, and amount of such overpayment, and such amount shall, when the deci- such amount shall, when the deci- such amount shall, when the deci sion of the Board has become final, sion of the Board has become final, sion of the Board has become final, be credited or refunded to the exec- be credited or refunded to the exec- be credited or refunded to the exeeutor as provided in section 3770 utor as provided in section 3770 utor as provided in section 3770 (a). No such refund shall be made (a). No such refund shall be made (a). No such refund shall be made of any portion of the tax unless the of any portion of the tax unless the of any portion of the tax unless the Board determines as part of its de- Board determines as part of its de- Board determines as part of its decision that such portion was paid cision that such portion was paid cision that such portion was paid within three years before the filing within three years before the filing within three years before the filing of the claim or the mailing of the of the claim or the filing of the pe of the claim or the filing of the penotice of deficiency, whichever is tition, mailing of the notice of detition, whichever is earlier, or that earlier, or that such portion was ficiency, whichever is earlier, or paid after the mailing of the notice that such portion was paid after the of deficiency. mailing of the notice of deficiency. such portion was paid after the mailing of the notice of deficiency. Estates of Decedents the time prescribed in such subsection, no refund in respect of the tax shall be allowed or made and no suit for the recovery of any part of such tax shall be instituted in any court, except Sec. 911. (a) As to overpayments determined by a decision of the Board which has become final; and Estates of Decedents the time prescribed in such subsec- Sec. 911. (a) As to overpay- Sec. 911. (b) As to any amount Sec. 911. (b) As to any amount collected in excess of an amount collected in excess of an amount computed in accordance with the computed in accordance with the decision of the Board which has be- decision of the Board which has become final; and come final; and Sec. 911. (c) As to any amount collected after the statutory period of limitations upon the beginning of distraint or a proceeding in court for collection has expired; but in any such claim for refund or in any such suit for refund the decision of the Board which has become final, as to whether such period had expired before the notice of deficiency was mailed, shall be conclusive. Sec. 912. Overpayment found by Board. If the Board finds that there is no deficiency and further finds that the executor has made an overpayment of tax, the Board shall have jurisdiction any As to Sec. 912. Overpayment found by If the Board finds that there is to determine the jurisdiction amount of such overpayment, and such amount shall, when the decision of the Board has become final, be credited or refunded to the executor as provided in section 3770 (a). No such refund shall be made of any portion of the tax unless the Board determines as part of its decision that such portion was paid within three years before the filing of the claim or the filing of the petition, whichever is earlier, or that such portion was paid after the mailing of the notice of deficiency. amount of such overpayment, and 1051 Estates of Decedents Sec. 319. (a) (1). See p. 537, Eighth Edition. Sec. 319. (a) (2). See p. 537, Eighth Edition. Sec. 319. (a) (3). See p. 537, Eighth Edition. Sec. 319. (c). See p. 537, Eighth Edition. Estates of Decedents Estates of Decedents Estates of Decedents Section 3772, Limitations on suits for refunds. Section 3770 (a) (2), Refund of amounts collected after period of limitation. Section 3746, Recovery of amounts erroneously refunded. Section 3760, Closing agreements. Section 3771, Interest on refunds. Supplement E-Estates in China Sec. 920. Payment of tax. In the case of a resident within the meaning of section 851— Sec. 920. (a) To clerk of United States Court for China.-Where no part of the gross estate of the decedent is situated in the United States at the time of his death, the total amount of tax due under this subchapter shall be paid to or collected by the clerk of the United States Court for China; Sec. 920. (b) To collector.Where any part of the gross estate of the decedent is situated in the United States at the time of his death, the tax due under this subchapter shall be paid to or collected by the collector of the district in which is situated the part of the gross estate in the United States, or, if such part is situated in more than one district, then the collector of such district as may be designated by the Commissioner. Sec. 921. Authority of clerk of United States Court for China to act as collector. Supplement E-Estates in China Supplement E-Estates in China Sec. 920. Payment of tax. Sec. 920. (a) To clerk of United Sec. 920. Payment of tax. In the case of a resident within the meaning of section 851 Sec. 920. (a) To clerk of United States Court for China.-Where no part of the gross estate of the decedent is situated in the United States at the time of his death, the total amount of tax due under this subchapter shall be paid to or collected by the clerk of the United States Court for China; Sec. 920. (b) To collector.- Sec. 920. (b) To collector.Where any part of the gross estate Where any part of the gross estate of the decedent is situated in the of the decedent is situated in the United States at the time of his United States at the time of his death, the tax due under this sub- death, the tax due under this subchapter shall be paid to or col- chapter shall be paid to or collected by the collector of the dis-lected by the collector of the district in which is situated the part trict in which is situated the part of the gross estate in the United of the gross estate in the United States, or, if such part is situated States, or, if such part is situated in more than one district, then the in more than one district, then the collector of such district as may be collector of such district as may be designated by the Commissioner. designated by the Commissioner. Sec. 921. Authority of clerk of United States Court for China to act as collector. Sec. 921. Authority of clerk of United States Court for China to act as collector. For the purpose of section 920 For the purpose of section 920 For the purpose of section 920 the clerk of the United States the clerk of the United States Court the clerk of the United States Court Court for China shall be a collector for China shall be a collector for for China shall be a collector for for the territorial jurisdiction of the territorial jurisdiction of such the territorial jurisdiction of such such court, and taxes shall be col- court, and taxes shall be collected court, and taxes shall be collected lected by and paid to him in the by and paid to him in the same by and paid to him in the same same manner and subject to the manner and subject to the same manner and subject to the same same provisions of law, including provisions of law, including penal- provisions of law, including penalpenalties, as the taxes collected by ties, as the taxes collected by and ties, as the taxes collected by and and paid to collector in the paid to a collector in the United paid to a collector in the United United States. a Supplement F-Extension of Sec. 925. Period of extension. Where there is included in the value of the gross estate the value of a reversionary or remainder interest in property, the payment of the part of the tax imposed by this subchapter attributable to such in States. Supplement F-Extension of States. Supplement F-Extension of Sec. 925. Period of extension. Sec. 925. Period of extension. Where there is included in the Where there is included in the value of the gross estate the value value of the gross estate the value of a reversionary or remainder in- of a reversionary or remainder interest in property, the payment of terest in property, the payment of the part of the tax imposed by this the part of the tax imposed by this subchapter attributable to such in-subchapter attributable to such in Sec. 920. (b) To collector.Sec. 920. (b) To collector.— Where any part of the gross estate Where any part of the gross estate of the decedent is situated in the of the decedent is situated in the United States at the time of his United States at the time of his death, the tax due under this sub- death, the tax due under this subchapter shall be paid to or col- chapter shall be paid to or collected by the collector of the dis-lected by the collector of the district in which is situated the part trict in which is situated the part of the gross estate in the United of the gross estate in the United States, or, if such part is situated in more than one district, then the collector of such district as may be designated by the Commissioner. Sec. 921. Authority of clerk of United States Court for China to act as collector. For the purpose of section 920 the clerk of the United States Court for China shall be a collector for the territorial jurisdiction of such court, and taxes shall be collected by and paid to him in the same manner and subject to the same provisions of law, including penalties, as the taxes collected by and paid to a collector in the United States. Supplement F-Extension of Sec. 925. Period of extension. Where there is included in the value of the gross estate the value of a reversionary or remainder interest in property, the payment of the part of the tax imposed by this subchapter attributable to such in States, or, if such part is situated Sec. 921. Authority of clerk of For the purpose of section 920 the clerk of the United States Court for China shall be a collector for the territorial jurisdiction of such court, and taxes shall be collected by and paid to him in the same manner and subject to the same provisions of law, including penalties, as the taxes collected by and paid to a collector in the United States. Supplement F-Extension of Sec. 925. Period of extension. Where there is included in the value of the gross estate the value of a reversionary or remainder interest in property, the payment of the part of the tax imposed by this subchapter attributable to such in Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 321. (a). See p. 538, Eighth Edition. Sec. 321. (b). See p. 538, Eighth Edition. Sec. 305, (e). See p. 514, Eighth Edition. |