Page:United States Statutes at Large Volume 43 Part 1.djvu/1466

lxxvm INDEX. Equipment Shops, Post Ofice Department, P¤=¤~ Estate Tax, Title III, Revenue Act of Pm appropriation for care, maintenance, 1924——Continued. etc .. 84 net value of nonresidents; insurance; for power, light, etc., for .. 85, 753 bank deposits,if not in business in formanufactureofmailbags,locks,etc.,89 787 _ United §1tates--6--.&-_.---.,._-- 307 m .-.-..--.--.--.---.-... --- , missionaries ying a roa in service for labor, etc -...--.-..-..--...-. 89, 787 not deemed nonresidents -.---.- 307 Equipmeng Supplies, Nagy, returns to be_ made by executor after appropriation for Bureau of Naviga- _ qU8hfYm8S requirements ---—--— 307 tion _______________________ 186, 355 1f gross_est·a.te exceeds_$50,000; nonfor Bureau of Engineering -.--..- 190, 869 I‘€¤¤d€¤i¤¤» of all IH the United for Bureau of Construction and $@*68 --------------·-------— 308 Repair ,__-__._--__-_______ 191, 870 _ partial returns . T .. r- 308 for Bm-eau of Supplies and Ac. time of payment; extensmn to prevent counts ..--... 193, 873 _ hardship ..--. 308 Estate Tax, eww interest added for delay ___________ 308 dgagigncy appropriation for expenses early €X8H]ID8t]OD and determination collecting ___,__--,__,_-_____- 58 d 5 _ of WX -----·--.--.-·-- r ..-... 308 Estate Tax, Title IV, Revenue Act of 1921, ° cwncy ggms ammmt mx lm}{°S°d repealed by Revenue Act of 1924 ...-- 352 §§lf’I;inat§g;u;? by °X°°“t°’» d°' 308 Estate Tax, Title III, Revenue Act of 1924, · ‘`'‘``‘`` - '" definition of terms used herein .--- 303 lf H°aSiI;1S;;§;n;`8tmn°d’ on pwvwus 308 1¤¤P¤¤<=geggug;¤]g;{;;;tg{;sgggggggg gg, 303 notmgogg} to executor by comms- 308 estate .----.-- -----.-----.--- ’ `'``'`‘`````'``'`` credit allowed for tax paid to State, asgggggn? l;€:rdi?u%:,?r;{D‘eH‘B‘ 308 etc-; maximum --------------- 304 Board, °’ ’ y 308 gross estate to mclqdp ¤11_ property suit in court mr amount of ...-- 208 subgect to admmistration ---.-- 304 time limit for ____________ _ ______ 308 d0W€i' and °0u1’t€¤Y i¤t°¤'°¤t$ -·-·—-— 304 payment of on demand if no appeal transfers, etc., in contemplation of Bled--! __________ Z ___________ 309 Skmth -———·—-- q-—_ ·———--—----— 304 immediate assessment of, if collec- P!'{°I’ ¢r¤¤¤f¤r¤ Within two Years tion jeopardized by time -..---- 309 Included -——-·———----------—-- 304 manner of making ______---_-_-_ 309 !'€V0(é8.bl€L i3!'8.DSf6I‘S made p1‘i01‘ to 04 payrnent on notice if no claim for eat ...-.-. 3 abatement filed .----...------- 309 extent of joint property interests of interest authorized upon -----.----- 309 decedent -..------------------ 304 extension of payment for, to prevent property of other person and not undue hardship ...-.----...--- 309 acquired from decedent for less bond required -.-----.--.-----.. 309 than value, excepted ----.-..-- 304 additional interest if not paid .--.- 309 acquired by other person from de- additional tax in case of fraud ..--.- 309 cedent for less than value --... 304 interest to be collected for nonpay- acquired as tenacy in entirety by ment .-.-..--.-----.---.--.-- 309 gift, etc., to half value ..---.--. 305 where extension granted ..----.---. 310 passing under general power of ap- if deficiency, etc., not paid on depointment; exception -.-.-...- 305 mand -----..--.-..---.------ 310 life insurance received by executor;- 305 not applicable if claim for abatement in excess of $40,000 received by filed -..--.--..-----.-.--. 310 beneficiaries from decedent --.-. 305 assessment to be within four years after application of provisions to prior returns tiled; exception .-.. 310 transfers, etc ..-.------.------ 305 no court proceedings on expiration net value of estate determined -..-...- 305 of period ...--.--..-...---..-- 310 of residents, by deducting funeral, extension of time on notice of deadministration expenses, etc.; iiciency ...--.-----------. 310 exceptions .---...-----.-----. 305 at any time if false or fraudulent revalue of property on which estate turns made -----.-...--.-.--- 310 tax has been paid ----.-._----- 305 collection by distraint, when made bequests, etc., for public purposes, within prescribed period . -_ 310 religious and charitable ocie— beginning of court proceedings not ties, ctc.; conditions ... 306 prevented ._ - . 310 . exemption of $50,000 306 none allowed if barred by time limitaof nonresidents, by deducting pro- tion, etc ...,_____ 310 portionate share of administra- claim for abatement may be filed if detion from property in United iiciency assessed ...___ 310 States; limit ...,.__._ 306 collection stayed on filing of _______ 311 property from prior decedent on transmittal to Commissioner; notice which gift or estate tax has been of decision .._ 311 paid - _,.. 306 appeal to Board after notice ,___,,__ 311 bequests, etc., for public purposes, proceedings in court if part of, altp rehgnous or charitable socie· lowed . - ..___ 311 tres, etc .. - ... 306 interest to be collected on denial ¤r_ 311 1’¤t¤11‘¤S required 307 additional if not paid on demand-, 311 prolperty included as within the restriction on subsequent claims for mted States ---- 307 abatement . - . 311