§ 1096 TITLE,26.e——-INTE cruelty to children or animals. It th osed by sections 1092 and 1093 of this title, or any te, ccession, legacy, or inheritanée taxes, nre., qeither bfthe terms of the will, by the law of the jurisdiction tfnder which the estate is' administered, or by the law of the jurisdiction imposing the particular tax, payable in whole` or ln part out ot the `bequests, legacies, on devlms otherwise deductible under this paragraph, then the amount deductible under this paragraph shall be the amount of such bequests, legacies, or devises reduced by the amount of suehtaxesl; and I ‘ ‘ (4) An eremption of $50,000. r . (b) Nom·esident¤;·—Iu the case of a nonresident, by deducting from the value of that part of his groans estate which at the time of. his dea_th`i§ situated in the United States- - _ (1) Thatproportion of» the deductions specified in paragraph (1) of subdivision (a) of this section which the value of such part bears to the value of his entire gross estate, wlierever situated, but in no case shall the amount so deducted exceed 10 per centum of the value of that `part ot his gross estate which at the time of his death is situated in the United States; (2) An amount equal to the value ot any property (A) forming a part not the gross estate situated in the United States of any personwho died within five years prior togthe death of the decedent, or (B)' transferred to the decedent by gift évithin fire years prior to his death, where suehi property can be identified as havingbeen- received by the decedent fron such donon by gift or from such prior decedent bi gift, be quest. { devise, or inheritance,} or which can be identfiled as having been acquired in e ezichange, for property eo received This. deduction shall. be` allowed only where a gift tux or az est-ate tax under this chapter or! anyprior Aet ot Congress wa: . paid by or on behalf ot the donor or the estate of such prior de cedent as the case may be, and only in the agnount of the value placed by the eonimlseioner on such property ln determining the value, of the gift or the grossi estate of such `prlor decedent and, only to the extent that the value of inch property ln eluded in that part of the decedentfa gross estate which at the time oiihjo death is extuateq ln the United States and not de ducted under paragraph (1} or (3) ot this snbdiviaion; and . (3) The amount ot all bequests, legacies, devises, or tran ters, exceptohonn · Ade sales (or a_ fairvconslderation, lun mono; or `money’a worth, in contemplation { of or intended to takl e§ect in possession or enjoyment at or after the decedentl d&th, to or for the use of the United States, any State, Terri tory, any political subdivision thereof, or the District ‘ oz _ Colombia. for exclusively public purposes, or to o1·‘tor the use of any domestic corporation organized and operited ex clusively for religioue, enarltable, aclentinc, literary,_ or educa tional pnrpom incléding the encouragement or art and tha prevention of cruelty to children or animals, no part of the net warning ot which lnures to- the benellt ot any prlvau stockholder or individual, or to n trustee or trustees, or a fra ternal society, order, of aeeociation operating under the lodga system, but only lt such gantrlbutions or éfts are to wi-tl1ln.the·United States by such trustee or C1’\lS¥£¢B, or by nucl iratemnl society; order, or association, exelimvely for re l ligions, charitable, s<:ienti§lc, literary, or educational pnrpoaea or for the prevention of cruelty to children or animals. It tht tax impo@ by sections 1®2 and 10% ot this title, or any estate succession, legacy, or lnE§erltanee—tixu,° nre, elt®r by the term ot the will, by the law, ot the jurlsdlctionnnder which the estate is administered, or "by the law of the jurisdiction im B posing the partlcular ‘tax.,P¤.Vnble ae {whole or in part out o; the beqwts, legacies, or wleirlses. otherwise deductible nndea this paragraph, then the amount deductible under this num gaph shall w the amount ot_:·mc·h bequeots, @dq or devise Q reduced by the anaotmt of auchtaxee. (
rRNAL REVENUE 836 n (24) No deduction shell be nllcvwed in the case ot _; uonresb , dent unlegs the executor includes ln the return required to be ·. med under reaction 1096 of this title; the value at the time or - his death of that putt qt the gross estate ot the nonresident - `not Situated in the United? States. , . d _ - , (5) For the purpose ot Bert I ot this chapter, stock lu e , domestié corporation owned land held by n nénresident deces dent shell be deemed property within ther United States, and r any- property ot which the decedent has made a transfer or with respect to which he has creeted at trust, within the meaning or subdivision (c)' qr (d)_ of section 1094 dt, this title, sham
- be deemed to be situated in the United States, if w situétee
- ’ either atethe time of the transfer or the creation of the trust;
~ or at the time of lhe decedenfs death. _ · A { ~ l .(`6) The amount receivable as insurance upon the lite or en I noixxjesidentdecedent; and enykmoneye deposited with any peg- , son carryingen, the bnnkipé business, hy or for a nonresident l; decedent who yves not engegedj in business in the United Stntes
- at the time ot his death, shall not; for the purpese of Par?]
- -0lE this chapter, be deemed property within the United-Staten. _
- ‘_(.c) Missionaries dying- in fereignseryi-ce.—Mls»eie11a ries duly
[ commissioned and serylng under boerdsl of foreign missions ,_ bt. the `various religious denominations the United States, t dying while in the foreign missiondry service or such boards, , shall rmt, by reason merely ot. their intention te permanently l ’remein- `ipj such _ foreign service, deemed nenreeldents ef . the United States, but shall be bresunxed to be- residents of , the ,State, the District ot Columbia,. er `the·'1‘errit0rleaLet _ Alaska .qr Hawaii wherein they reepectiyely resl®d- at the , time of thelr commission and their departure for such fqrelge s_ service. (.T_une 2, 1924, 4.01 p. m., c. %4, { 3%. 43 Stat; Sw.} ,- _ 1096. Executers; notice of haggdntment; retnnsrtinc fer , Bling; eontents.-——·`(a) The executor, within twb mmths nfter { the ·decedent°s_dea.th, or within ar like period after. qualifying { ag such; shall give written notice t.here0t» to the eolmcter. · The .` .execut0r.shall also, at such time-sf and in such manner as may 5 be reqnired by regulations made pumuhnt te law, ile with .‘ the. collector a return under oath in duplleate,i setting- forth » #’(1r)d the iélue ot the gross estateet the .&cedent it the time
- . ot his death, er, in case of n ndnremdent, et thabpnrt .e£_ his
y. gross estate sltuetedin the- United Stntesf (2) the 3 allowed under sectlen`1M5 of this title; {8) the valee ef ,7 the net estate of the decedent as denned 'in seetien .1®5 of y- this title: and (4.) the tax mid er peyahle er meh [ part of such inlomietien as may at the time he aspertnlnehle 5 and such supplemental data ns may be necessary `_t0 establish
- .n_the` correct tex. Q- `_ · __
; (b) Return shallhe made in Ball ease; where the gram mate
5- at the death of the decedent exceeds $50,006, and in the chse B ot the estate of every nonresident `any pert et phase gross B estate is situated in the United Stetee. —.It the execute: is » unable te nmke a complete return as to any part of the gross e estate of the decedwt, he shall include in his return a desc-rlp· 1 tion of each part and the name et every `person hxdieg a
- 1 legal or beneielal ‘ interest therein, and imen notlqe from the
P- eqllecter such pereen shall ln like manner mekeh return gs Q to such part of gross estate. _( June `2; 1924, 4.01 p. m., e c.234,§304,488tat. 307.)_`_; ‘ · -` l, . -1097. Time for payment of tax; to whom payable; extensim
et time; i¤term.—-—·-(e) {Phe mx imposed by Perth I bt this chap-.
e ,ter. shell he due end payable one year after the decedent? y·· ·déath, and shall be peld by the executor to the collecter. I f (b) Where. the `Cemmiselenen of Iixterngl Revenue nnde r thaf the payment en the due date ot any·*pe`rt of the emeent .· determined by._tl1e executor ee the tax weulcl impose umlgse. s hardship upon the eetete, the éenim‘ls.·s i0ner may extend the » `tlme Ter payment ez any- such part not to exceed dye years
