-201], TITLE 26.-e-INTEJ gf qyueeticn er the `whclé or any part of “the" amount or the
by ming wifb the cclléctcr a bond in such amouutl
ibm; exceeding d0ub1é,the§m0u§t as to which the stay Is, deésired, and with such suwtfes. as the <:~0H&ctérri1&ma ¤gcess;2iry,—,c¤¤- {ditizmed upon the payment of ·§o much of the amount, the collection at whiph is Stayed by the,b0m1,,Aas is mit abétedh by a decisiim af the board wh§ch ings bccbme maxi, together with ‘m;erest thereu as Iwbvidéd in subdivision (j) ’ot this septum. . } It than bond is given Qbeicre the executixr has Hléd his 1pé§i§¤\w1:’1;_ the bcafd undé`: subdivisi0z1_(a) 0{ sectizm /308, » tha; bqm:1 ’sha1l'¢g01its;i¤ a further gqxidition tha; ii a petition ig "imt med within the period pmvidédi in ,such subdivision, theu`1 the amcun; jake collection or which is stuied by the boxid will bg xpaizi im notice and demand Xat any time after the.expir3t1o1;n gr gum {3Ql"19d,‘fo§€Yh€1‘ {with interest thergoq at~£he Mite or BJ per centum pq &11`B1l1I1··fI’{}E `the date of the jeopardy noficc. ami demand to = the dgite of notice; and dema.ud· under this
sabdivisizm. _ 1 ‘ ‘ ’ . ·; _ ‘ . `
? (11) Upqn the §H1i11g` of the bond- the collection rot s0_ much of theamcunf assgssed as is coveréd by the bond shall be °stayed._ The exegutor shali hav饢hé· right; to waive such stay at any; time in respect pt fha whclé or any part of the! amount éovered by thé b0i1d,,m;d if as a result ct sucl; waive: any part of the Qamémxt ¢m·e¤~¢¢11byt¤¤ mm is paid, um me 1¤>¤a,sm11,»;i; tlge yequest of the ciecutoaf, be p@p0rti0uatgly_ reduced. - It they board d£’¥E1"KfiI1@ fgat the ammzpt assessed is grgaxtcr than the _:1m0dnt__ which should haie/·bee1; assmsed, then- when the 'de<:isic¤_·0f (hb bésrd zenaéred the wpd shall; af the request Et the egéétitor, be proportionately reduced, _» *` — _. U? (1) when gba petition-¢hns"been tiled bpnrd fwd
when {the nm0¤¤t*which· shmzld have been as. sed has been;
determined by g` dacwogn oi; the bcaxtd which has ·be;:0me Hui}, then `ugxy mapaid portion; the c011ecH0`i1_c£ which has been ~1 stanyed- by the mad; $hn—l1‘!;e callecwdzas par i i tha. taxdxpqn » _u¤%ice am! demnd frqm the collector, Ehud : · · regaining jo-r-_
tion of tim mmmgnt shall be amtcd. If l119\i!113`8.11‘€&dY
.0 céilectedxaxcwdsltlia amount detwined as ¤ =1=1 which" ·~sh m1}d~1mva Qbee1a;¤ d, mcg excess, shall be f unded, If _ the nmoght dete»x·mi¤e§ as" the_ q, ¢· · ¤ At w§ich_ shqul · have been 1 ‘ 1; isjgmnter the n@0uut actually a_ =>=··~ 1: i _,`tlien·"t1fe- _ ,di¤ew¤ce 2 md§ shall be coll 1 as part of tlie mx. www md `tmm ·th é 4:011 mn · U} In the émmm€»col1ec1 i i _¤der subdivision {1) them M at the‘1s¤1¤é tim*?hs such émnvngi. ~ and as as at me tax, 1111: 1 M sit; the rate ot 6 ;ier cen¢um"
- 96% uma gmquut {rbm the date 'ot the jeopardy-
ncumgug in the date `oi .m%ice and %dem¤¤d /under A suwivisiah (1) of this pr, in the casa cit the amount
in excem at thé mimum: . of the je0pa.rd y.a ssessment,
iutemu aypmvided i§_mbd1viai¢m (11) ot~seéti<m`_3Q8. It thé amomit `iu the mfim am; Ziemmxgl {rom the qollectcr msgs: mzbeliimcn {1) at mmm is not mid in full within
aftgxi ¤¤c5 xxcticc and demand, than were shall be`co1—
lmum, as oitixetax, mtemtinpéxn the'unp3id`amo¤nt at {the rata af 1 ger Q month from "the plate ot such notice wd demaudhistil itris paid., 1(Feb. $8, 19%, c. 27, 51312 (a--5), '44&t¤~t,"l"7.)."'1 1 ; ‘ 1 ` -A $¤¤e note ai bégimiig Q; Par? _I pt {mi chaptex·.__ ~ __ Suwiyiman (sn.), (t), and ih) at { 308, mentimned in the_ {gg, am ser om: ip]; 1101, 1101b, 110S an supplemeqtai
- 1 e. ‘ ’ . 1 · · ~ Q
e 11%. Claim in alfatcmant.4-jh’b claim in ajmtemam shkxll he gwd i¤` 1 i w 1 5 of Ja/nys mwgt xxiada `after fh&· éimctméut -0f— this Agzt pim; estate {Fab. %, 19*%, cz .27. ¢ §<312{x>,44s¢;¢.`71.) L 1 1_ ‘ V Ma wm nt at Pu: I qs :1;u;,¤1i¤pm. wc? * .. ~1 196. De§de¤cy: harem .¤¤.··——-=·I¤i:erest1up0¤~the`amoqnt cm texjminéd as 4 ddcimcy sha}1 be assessed af npc same time as
mm;. 1wvENUe §i109 UIQ-·Q9H€i€K}éY, shell. peid-upon notice and demand from the _co1leeto;•; and shall be collected ee e part of the tax, etvthe rate 9t· 6 per centem per annum fiom the dee date bf the texf to the ytlate . the deheiency ie` assessed, er, iz1_the case [ef te wteiver under subdivision (d) of this eeetiee, to the thirtieth (dey? after the Bling of suel; waiver or to the date the <le§eiency is assessed whichever ie the earlier. — (Feb. 26, 1826,- c. 27, § 308 (11), 44 Stat. 75Q) __ · ‘ A ‘ t y _ ·_ See nets at beginning et Part I of this chapter. » X { j Subdivision (d), meutieuetf in the text, is set out in § 1101e of this supplemeetai title. i · \ _’ " »
1107. Same; extensionicf tiine {cr payment of.———-Where it is
shown to the satisfaction of the commissioner that the payment -0f a deiciency ripe}.: the date, meecribed for the peymexxt theteof will result ing undue hafdehip to the estate, the emu- _mie5i0uer.- with the approve} et the Secretary (except where the deficiency is due to negligenee} tok iutenti0ua1`éieregef<1 of rules. a;1d·regulz1tions,_ pr te fraud with ietent te evade Amt) may »gre·ut eu extension V fer the payment of ésueh deficiency or y Mpart thereof for a pegieil not in egzcees of two years. Ii `gkixteusion is ·g1·;mteH, the eemmieeioeeg may rei§uire»e.t.1ie`· eiéeutor to furnish a bond in Stléh ametmt, net exceeding deublethe amount of the deficiency, land with eueh leuretiee, es the couxmissieuer deems necessary, ‘k;e11d_itiehed` upon the paymenf of the deficiency in accordance with. the terms ei the Vextensiezi ‘Il;·such case thereeiiqll be eellected;‘es e peri; efethe tex, interest on the perf; _0f t11eAeHciency. the time for payment et jwhich is··sp’}.=:;tez1ded, et the rate of 6 pevcentum per annum for the periodbf the extension, and `ue ether interest shell be collected on such pmttof the demsierxey fer each period. It the part 0§Q_the qeheieucyl the tifme for payment of which is ee ex? ` tended. is not paid ixi `accordance with the terms of the extension,. there shall be collected, as a BM'? , ct the tex, interest ep ‘-such 1mpaid¥am0u`nt'et the rete et 1 `per eentum e month for the period frém the time Qxcd by the itegéme ef—jtl2e~extex1,~z"ien for ite`pay;uent°m1til it is xpeid, mid ee other ixztereeti shell _ be collected en such unpaid qmcur;t’ for such beriod. (Feb. 26, 1926; ir. 27. §» 308 ti); 44 Stetii/35-l 1 Q I e ‘ · ` · Sge mite at Beginqieg-ef Paft I of thie chapter.? . } * t. _1l08._Additi§na1°f¤ for .fail¤re te Elerétqm assemd, etc, Xa; de§¢ie11c§¥.———Tl'ie 50 per centum edditien to the tex prevfiled by section. 3176 et the.Rtvisecl`Sfat;1tm, es amended, shea; when aeée®d after the €$;1ect@¤t of ttxie A¢:;t‘=~i1;1 emmeeticm wtith en estate tex, be eeeessetipceuected, and paid in the segue mzirmer as it it" were e. de@<;·ie¤c:y, eicept that the? provisions of subdivision (11) ot this section shall net heepplieeele. (Feb.` 26, 1926,’c. 27, §» 308 (j)‘i, 44 Stat; 'F5.) `· T » _
See eete et begleejng et Parf! egijzhis chapter. l
_ 1-R Subdivision (ith megtieeed in the text, ie set ent in § @36 et » this puppleeeentel tit . Sectiee the Reeteed Stetetes, _ eimilerly meettenxd, tex set out tgt Q 7 ged 98 of Titte 26, tsmexnt Bmvzxtsn. ,· » ‘ j _ f __ · 110*9. Iuterestbxg unpaid tniestm (·&)tl(1) Where the ememgf determined by theexeeuter es the te; i posed bj this title, er amy part of eueh emotmt, is net peidlbnlthe deeglete et the tex, there ehelf be collected ee e pert etgthe tex, interest upon such unpaid eteetmt etthe grate kit pet} eexitueie menth free; the due dete until it”1e°peig1J·é l . _ “ .. . Q — (2} Whew en exteueiexn of time fer: gneymenteefpthe emeeet so determined es the tex by tt1e.executer_ hee been granted, and the zimeuntwthe thee fe: payment et which has been ex: te11ded;»_e·nd"the interest theteonedetegxnieed under- e1xhdi§’isiei1 _(c) —cf~ee§.·tie11`_`305, ie; mtpeid ixrfuli prim.- to the expireticm of the period of the,,extei1sien, then, in -1ieé of the mterest provided, for iuwperegreph (1} of this subciivieien, interest; at the tate of `1 pe: eentum :1 meeth shell be collected me éeelr unpaid emeent from the- dete of the expirsitiexx of the period et the ex_tenel<.m_ uetil it is paid.
