Estates of Decedents Dying during 1941 exceeds $40,000, see section 937. Sec. 821. (b) Time for filing.— The return required of the executor under subsection (a) shall be filed at such times and in such manner as may be required by regulations made pursuant to law. Sec. 821. (c) Place for filing.— Sec. 821. (c) Place for filing.- Sec. 821. (c) Place for filing.— The return required of the execu- The return required of the execu- The return required of the executor under subsection (a) shall tor under subsection (a) shall utor under subsection (a) shall be filed with the collector of the be filed with the collector of the be filed with the collector of the district in which was the domicile district in which was the domicile district in which was the domicile of the decedent at the time of his of the decedent at the time of his of the decedent at the time of his death, or, if there was no such death, or, if there was no such death, or, if there was no such domicile in the United States, then domicile in the United States, then domicile in the United States, then the collector of the district in the collector of the district in the collector of the district in which is situated the part of the which is situated the part of the which is situated the part of the gross estate of the decedent in the gross estate of the decedent in the gross estate of the decedent in the United States, or, if such part of United States, or, if such part of United States, or, if such part of the gross estate is situated in more the gross estate is situated in more the gross estate is situated in more than one district, then the collec-than one district, then the collec- than one district, then the collector of internal revenue of such tor of internal revenue of such tor of internal revenue of such district as may be designated by district as may be designated by district as may be designated by the Commissioner. the Commissioner. the Commissioner. Sec. 821. (d) Records, state- Sec. 821. (d) Records, state- Sec. 821. (d) Records, statements, and returns.-Every per- ments, and returns.-Every per- ments, and returns.-Every person liable to any tax imposed by son liable to any tax imposed by son liable to any tax imposed by this subchapter, or for the collec- this subchapter, or for the collec- this subchapter, or for the collection thereof, shall keep such rec- tion thereof, shall keep such rec- tion thereof, shall keep such records, render under oath such ords, render under oath such ords, render under oath such statements, make such returns, statements, make such returns, statements, make such returns, and comply with such rules and and comply with such rules and and comply with such rules and regulations, as the Commissioner, regulations, as the Commissioner, regulations, as the Commissioner, with the approval of the Secre- with the approval of the Secre- with the approval of the Secretary, may from time to time pre-tary, may from time to time pre-tary, may from time to time pre scribe. scribe. Sec. 821. (e) Cross references. For general provisions relating to returns, see the following Section 3603. Notice requiring records, statements, and special returns. Section 3611. Returns executed by taxpayer. Section 3612. Returns executed by Commissioner or collector. Section 3614. Verification and making of returns by Commissioner. Section 3615. Summons from collector to produce books and give testimony. Section 3631. Restrictions on examination of taxpayers. Section 3632. Authority to administer oaths, take testimony, and certify. Section 3634. Extension of time for filing returns. Sec. 822. Payment of tax. Sec. 822. (a) Time of payment. scribe. Sec. 821. (e) Cross references. For general provisions relating to returns, see the following Section 3603. Notice requiring records, statements, and special returns. Section 3611. Returns executed by taxpayer. Section 3612. Returns executed by Commissioner or collector. Section 3614. Verification and making of returns by Commissioner. Section 3615. Summons from collector to produce books and give testimony. Section 3631. Restrictions on examination of taxpayers. Section 3632. Authority to administer oaths, take testimony, and certify. Section 3634. Extension of time for filing returns. Sec. 822. Payment of tax. Sec. 822. (a) Time of payment. exceeds $40,000, see section Sec. 821. (b) Time for filing.- Sec. 821. (c) Place for filing.— be filed with the collector of the Sec. 821. (c) Place for filing.— The return required of the executor under subsection (a) shall utor under subsection (a) shall be filed with the collector of the district in which was the domicile of the decedent at the time of his death, or, if there was no such domicile in the United States, then the collector of the district in the collector of the district in which is situated the part of the gross estate of the decedent in the United States, or, if such part of the gross estate is situated in more than one district, then the collector of internal revenue of such district as may be designated by the Commissioner. which is situated the part of the Sec. 821. (d) Records, state- Sec. 821. (d) Records, statements, and returns.-Every per- ments, and returns.-Every person liable to any tax imposed by son liable to any tax imposed by this subchapter, or for the collec- this subchapter, or for the collection thereof, shall keep such rec- tion thereof, shall keep such records, render under oath such ords, render under oath such statements, make such returns, statements, make such returns, and comply with such rules and and comply with such rules and regulations, as the Commissioner, regulations, as the Commissioner, with the approval of the Secre- with the approval of the Secretary, may from time to time pre-tary, may from time to time prescribe. scribe. Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 305. (a). See p. 512, Eighth Edition. Estates of Decedents Estates of Decedents Estates of Decedents Sec. 822. (a) (1) General rule. Sec. 822. (a) (1) General rule. Sec. 822. (a) (1) General rule. -The tax imposed by this subchap--The tax imposed by this subchap--The tax imposed by this subchapter shall be due and payable fifteen ter shall be due and payable fifteen ter shall be due and payable fifteen months after the decedent's death. months after the decedent's death. months after the decedent's death. Sec. 822. (a) (2) Extension of Sec. 822. (a) (2) Extension of the Commissioner time.-Where the Commissioner Sec. 822. (a) (2) Extension of time. Where the Commissioner time.-Where finds that the payment on the due finds that the payment on the due date of any part of the amount de- date of any part of the amount determined by the executor as the tax termined by the executor as the tax would impose undue hardship upon would impose undue hardship upon the estate, the Commissioner may the estate, the Commissioner may extend the time for payment of any extend the time for payment of any such part not to exceed ten years such part not to exceed ten years from the due date. In such case from the due date. In such case the amount in respect of which the the amount in respect of which the extension is granted shall be paid extension is granted shall be paid on or before the date of the expira- on or before the date of the expiration of the period of the extension, tion of the period of the extension, and the running of the statute of and the running of the statute of limitations for assessment and col- limitations for assessment and collection, as provided in section 874, lection, as provided in section 874, shall be suspended for the period of shall be suspended for the period of any such extension. If an extension any such extension. If an extension is granted, the Commissioner may, is granted, the Commissioner may, if he deems it necessary, require if he deems it necessary, require the executor to furnish security for the executor to furnish security for the payment of the amount in re- the payment of the amount in respect of which the extension is spect of which the extension is granted in accordance with the granted in accordance with the terms of the extension. terms of the extension. Sec. 822. (a) (3) Cross refer ence. For extension of time in case of future interests see Supplement F. Sec. 822. (b) Liability for payment. The tax imposed by this subchapter shall be paid by the executor to the collector. Sec. 823. Duplicate receipts. The collector shall grant to the person paying the tax duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. Sec. 824. Examination of return and determination of tax. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. Sec. 825. Discharge of executor from personal liability. Sec. 822. (a) (3) Cross refer ence.- For extension of time in case of future interests see Supplement F. Sec. 822. (b) Liability for payment.-The tax imposed by this subchapter shall be paid by the executor to the collector. finds that the payment on the due date of any part of the amount determined by the executor as the tax would impose undue hardship upon the estate, the Commissioner may extend the time for payment of any such part not to exceed ten years from the due date. In such case the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, and the running of the statute of limitations for assessment and collection, as provided in section 874, shall be suspended for the period of any such extension. If an extension is granted, the Commissioner may, if he deems it necessary, require the executor to furnish security for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension. Sec. 822. (a) (3) Cross refer ence. For extension of time in case of future interests see Supplement F. Sec. 822. (b) Liability for payment.-The tax imposed by this subchapter shall be paid by the executor to the collector. Sec. 823. Duplicate receipts. Sec. 823. Duplicate receipts. The collector shall grant to the The collector shall grant to the person paying the tax duplicate re-person paying the tax duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. Sec. 824. Examination of return and determination of tax. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. Sec. 825. Discharge of executor from personal liability. ceipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his aecounts. Sec. 824. Examination of return and determination of tax. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. Sec. 825. Discharge of executor from personal liability. Sec. 825. (a) Application for Sec. 825. (a) Application for Sec. 825. (a) Application for discharge. If the executor makes discharge.-If the executor makes discharge. If the executor makes Sec. 822. (a) (1) General rule. Sec. 822. (a) (1) General rule. -The tax imposed by this subchap--The tax imposed by this subchapter shall be due and payable fifteen ter shall be due and payable fifteen months after the decedent's death. months after the decedent's death. the Commissioner finds that the payment on the due date of any part of the amount determined by the executor as the tax would impose undue hardship upon the estate, the Commissioner may extend the time for payment of any such part not to exceed ten years from the due date. In such case the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, and the running of the statute of Sec. 822. (a) (2) Extension of Sec. 822 (a) (2) Extension of time.-Where the Commissioner time.-Where finds that the payment on the due date of any part of the amount determined by the executor as the tax would impose undue hardship upon the estate, the Commissioner may extend the time for payment of any such part not to exceed ten years from the due date. In such case the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, and the running of the statute of limitations for assessment and col- limitations for assessment and collection, as provided in section 874, lection, as provided in section 874, shall be suspended for the period of shall be suspended for the period of any such extension. If an extension any such extension. If an extension is granted, the Commissioner may, is granted, the Commissioner may, if he deems it necessary, require if he deems it necessary, require the executor to furnish security for the executor to furnish security for the payment of the amount in re- the payment of the amount in respect of which the extension is spect of which the extension is granted in accordance with the granted in accordance with the terms of the extension. terms of the extension. Sec. 823. Duplicate receipts. Sec. 823. Duplicate receipts. The collector shall grant to the The collector shall grant to the person paying the tax duplicate re-person paying the tax duplicate receipts, either of which shall be suf- ceipts, either of which shall be sufficient evidence of such payment, ficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. Sec. 824. Examination of return and determination of tax. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. Sec. 825. Discharge of executor from personal liability. and shall entitle the executor to be Sec. 824. Examination of return and determination of tax. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. Sec. 825. Discharge of executor from personal liability. Sec. 825. (a) Application for Sec. 825. (a) Application for discharge. If the executor makes discharge. If the executor makes Estates of Decedents Dying on or before Feb. 10, 1939 Sec. 305. (b). See p. 512, Eighth Edition. Sec. 305. (c). See p. 512, Eighth Edition. Sec. 305. (d). See p. 514, Eighth Edition. Sec. 305. (e). See p. 514, Eighth Edition. Sec. 313. (a). See p. 526, Eighth Edition. Sec. 306. See p. 515, Eighth Edition. Sec. 313. (b). See p. 526, Eighth Edition. Estates of Decedents Estates of Decedents Estates of Decedents written application to the Commis- written application to the Commis- written application to the Commissioner for determination of the sioner for determination of the sioner for determination of the amount of the tax and discharge amount of the tax and discharge amount of the tax and discharge from personal liability therefor, from personal liability therefor, from personal liability therefor, the Commissioner (as soon as pos- the Commissioner (as soon as pos- the Commissioner (as soon as possible, and in any event within one sible, and in any event within one sible, and in any event within one year after the making of such ap- year after the making of such ap- year after the making of such application, or, if the application is plication, or, if the application is plication, or, if the application is made before the return is filed, made before the return is filed, then made before the return is filed, then then within one year after the within one year after the return is within one year after the return is return is filed, but not after the filed, but not after the expiration filed, but not after the expiration expiration of the period prescribed of the period prescribed for the of the period prescribed for the for the assessment of the tax in assessment of the tax in sections assessment of the tax in sections sections 874 and 875) shall notify 874 and 875) shall notify the ex- 874 and 875) shall notify the exthe executor of the amount of the ecutor of the amount of the tax. ecutor of the amount of the tax. tax. The executor, upon payment The executor, upon payment of the The executor, upon payment of the of the amount of which he is noti- amount of which he is notified, shall amount of which he is notified, shall fied, shall be discharged from per- be discharged from personal liabil- be discharged from personal liabilsonal liability for any deficiency in ity for any deficiency in tax there- ity for any deficiency in tax theretax thereafter found to be due and after found to be due and shall be after found to be due and shall be shall be entitled to a receipt or entitled to a receipt or writing entitled to a receipt or writing writing showing such discharge. showing such discharge. showing such discharge. Sec. 826. (a) Sale of property. Sec. 826. (a) Sale of property. Sec. 826. (a) Sale of property. -If the tax herein imposed is not If the tax herein imposed is not-If the tax herein imposed is not paid on or before the due date paid on or before the due date paid on or before the due date thereof the collector shall, upon in- thereof the collector shall, upon instruction from the Commissioner, struction from the Commissioner, proceed to collect the tax under the proceed to collect the tax under the provisions of general law; or ap- provisions of general law; or ap thereof the collector shall, upon instruction from the Commissioner, proceed to collect the tax under the provisions of general law; or apmenced in any court of the United States having jurisdiction, in the name of the United States, to subject the property of the decedent to be sold under the judgment or decree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. This subsection in so far as it applies to the collection of a deficiency shall be subject to the provisions of sections 871 and 891. propriate proceedings may be com-propriate proceedings may be com-propriate proceedings may be commenced in any court of the United menced in any court of the United States having jurisdiction, in the States having jurisdiction, in the name of the United States, to sub- name of the United States, to subject the property of the decedent to ject the property of the decedent to be sold under the judgment or de- be sold under the judgment or decree of the court. From the pro- cree of the court. From the proceeds of such sale the amount of ceeds of such sale the amount of the tax, together with the costs and the tax, together with the costs and expenses of every description to be expenses of every description to be allowed by the court, shall be first allowed by the court, shall be first paid, and the balance shall be de- paid, and the balance shall be deposited according to the order of posited according to the order of the court, to be paid under its the court, to be paid under its direction to the person entitled direction to the person entitled thereto. This subsection in so far thereto. This subsection in so far as it applies to the collection of a as it applies to the collection of a deficiency shall be subject to the deficiency shall be subject to the provisions of sections 871 and 891. provisions of sections 871 and 891. Sec. 826. (b) Reimbursement out of estate. If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in Sec. 826. (b) Reimbursement out Sec. 826. (b) Reimbursement out of estate. If the tax or any part of estate. If the tax or any part thereof is paid by, or collected thereof is paid by, or collected out of that part of the estate pass-out of that part of the estate passing to or in the possession of, any ing to or in the possession of, any person other than the executor in person other than the executor in |