~ §1110j , ¤. TITLE 26.——INTE, (B) Where A deiicieiicy, gui i=rny·interést/'amesséd ix; conhaé; tién thérexyith ‘unde1·’subdivi*si011, (I1) bf section; 308, im- any _ additi0~11.t0`t11e' t,ax pzfbvided for i·I1_S8Cti0!1._3176 of the Revised Stamtcs, as amended, is not paid in fu1l`w*ithin 30 dgys frbm
- tho data of notice mid`demsmd`fr0m,the,c011eqtor, there shall be
collected &S part of ,the» tax, iutexfégt upon the ( unpaid gmg·um‘ aitiithe mteicf 1, per centum fa month lirom the d:1te`°0f ‘such» I Iltlfifé/,8iid Hemm1é1.iu1‘t'il it is paid] . · " ‘ T " —’(¤;·) If_ a bépd is Bled, as provided iu, éactipxi 312, the pro! visvicixs of subdiwjision _(b) oflthis section shéli 1161; apply to the, ‘ mzmgxnt éévered by the bond. .(Feb.#26, 1926, c. 27,` § 309,44 .,Staf.·#76.)-' . i r ‘ · R ~` y · y ·_ See ¤i>_te at beginning of ‘?aft i of this chapter. _ _ ; ` "This title," herein referred t0, `c0nstitutes c. 20 of tl}is' SH} piemenmi time. Subdivisions _(c) of i 365, and (h) otgjlv 308, mentioned in izhe text; are set out ini §§~ 1097 and 1106 of this —supplemeuta1 title. . Section 312, similgrly mentioned, is set out h:£,_§§-1104, 1105, and 1137 or said title. Qsecticn 3176 nr the Qevised =Sta_tuteg, similarly, mentioned, is sc$:_;out'_i_n QQ _9T ani! 98 Qf THE 26, IHT@NAL Rfyszcxmj · _. · _. _ ·. . . l . .1116. Timé far _;sscmmc¤t”and ecllecticri of t’£x,—-(a) —Exciept as prmiided in section 311, GIG amount ’0f the estate taxes imposed by this titlg shall, be &€$&SS€§_Wi.thiIi Qhrbel yéars afier the `return was filed, and `no preiceeding in copyt witheixt assessé ment for {lie ·c<—>1lecthm _0f such taxesishall begun after the — expifatianof thi·ee_yéars After theietdm was tiled. P .. · . (b)_ The running of the statute of limitations provided in` this section Qi in-scctio11_311 qu the making-0fasseésmci1tS· and the beginning of distraiut br :1 proéeéding in gourt for jc0l1e{·tion, fnymspect bf any deficiency, shail (after the xhhilinguof :,1 ubficc under subdivision (ei) ut section 308) pemled for the period dueng `whiéh The q0mmissi0x1ér_`is’ pro- ‘ . hihited from making the assessment `0T`bPg'i1;l°DiHg._diBtf8i¥lt_0}‘ '_ a proceeding in ’·<»m·t, add for;60 dayé thereafter. ‘ (Feb. I26, 1926, ci 27,`§ 310, 44 Stat, 773) ~_.· l' ‘ - See nate at_ bcgxlmxing of Part I o? ;his cifapferj. . I · This tim- herein r¤z·f¢=·rmd to, constitutes, c. __2Q.0£ this éuppiementaldtitle. Subdivision (ai of 8 308, mentioned in the text, i8,S€t_0}1"i1 in S ‘1#1Q1.0{ this supplemental ·titlc.and S ~311, similarly mcutimzgel, is `sct out i¤_-§ '11l1 of saidl title. `· _ _ Q 1111. Same; false orifraudulgnt rctuhis; time for collection ` by distrni¤f_0r‘ mart §:rccc&in§.—¥~—-(sa) In the cme of, a_ false or frz1ud§1lei1t“return with intent to evade mi o1·~Qt n failure {0 we ,a »retm;x1 the tax may Ol'? a pgbceediugi in court 'for the ccllgction of such tax may be begun without assessment, at anytime. _ x' ‘ ’ · .` ‘ u - ' ‘ tb} ·\\£i1¢;;re.tb{.=: gnsééxsuxent af any fax impomi bym .this_ title 01; of any estate iu-, gift mx imposed ‘p;·i<»r Act of Congress Qjias bah: made (/xvhéiher before of aftéxjtlw enactment of {his A¢:;)j within 1he‘smtuié`i?y_ period of ilimitatibii properly appiics.11 ble thereto, puck tux qmiiy be collected by `distmint: or by aI pro- Qcaedirag in mutt (bqguxi before _01* pile; the anacfmeut af this . Act), but emlypif begun (·1)`withi11 Sixiycars afte1·,t.he,ds»s&Ss- 1 ‘m£5'1i,i§ of the tax`, or (2) l}i;i01'»tO the eipirziticn bf any period for 'm11e<:;i<Sn agreed upon in writing by the ccémmimicuer aud_`t,He exequtcr. .` · · _ · _. i · ` (1:) Thisksactibn shallpct bmi _Q disfraint or p1f i11g in cmzrt begun iwfure the eimctxuen/t_ `uf the Revenue Act; qi 1924i mr sizmii it aumiiixizg the assesszncht 0£» a tax or the collection thérxzuf by digstraiutlgmby giroceégiing in cburic (1). if at the time _Q inf mé axiagrtmézzt; of this Act such assegssxnéniz, diatréint, cr pml _c¢z~;,·d‘iLig was harmd by tlhe statutory period at Lingxitatian prQpcrly afpplicable thereto, xm1’@s prior to the éxiaétment of _, this Act the cqm;uissi9ngx· and the akecuturmagrged · writing theretc, or (2) c:cE¤t:éa_ry m the pmvisiuns at subglivfximi (nj, at seating 3_;0S, éfghw Act; (Feb. 28, 1926, {2. 2i, 311, Stat. 77.) r Bee agree.:) beginning bt Pax: ‘I at this `c¥1a»pi:e1·,= , - _ · This title, herein, referred tc, constitutes cz, at thi; supple? mmm! title. The Regenm Act at- 192;,”I§£§¤GI1£i¢~i§ the {ext; is sex:} mat in ilfitlg 26,_Iz·x·rm;~¤iin Btvtmzrzy Bphdisjmqé (n) at { 3%. menticmed in the text, is "gct out in {A10!. of t.hm» mppiexnental _titie. ‘ » ‘· _· · ` ~ \
RNA}, REVENUE- __ EY __ 2012 _ 1,112. Dupliéate tex l reéegbts; discharge of cxeéuter. from pcr§em1al·Habiiity»—(a`) ~The”ecl1e;•:ter shall grant to the person , paying theta; duplicate receipts,`eithe1·'of vébieh shall be sum ‘ ‘cieut evideixce ,013 such paymeét,. and shall. entitle tlie execnmp ~` tq be credited And allowed the am<}1mt §;heree£ by any- cmuit having juffsdicbibn to audit settleg his accounts. ° · `(;b)’ It _ the executdr makes érigtexi application fcithe comrqismober fo1i_determineti0¤ bf the amount at the £ex·um1.`éi$- . charge from ,per§0nal liability phereforg the commissicmer (es `so0u` as possible, ami in- any event. within one yeefafter the making of eueh appliéetlén, pr; ii the application is made betofe `the return is med`, (hex; within one year utter the xetpméeqfilecl, bxit not after the;expiratio1_1 of the peribd preecribed for the esspssmentldf_£he»t§1x»in section 310) °shaI{ notify the execute} I of ,the_ am01inl;.0f;fthef‘tax._ The executor, upon payment cit the - aniognt `0§_tWI1ich/ he'? is hotitled, spell be cliseherged from per; l s0nz1I·IiabYIity»f9r 'any detlcienéy in tax thereafter fo\1i1d_-·§0 be
due and shall be entitled -to_ at receipt or writizag shewitig such l
disQchgrge._ (Feb. 1926, c. 27, § 313 (a)_ (b’)·, 44 Stat. fm;) · l l See mite it beginning of Part I of this chapter. » ’ { ‘ j Section 3lO, men_ti0ued_ in the text,_ is sebout in § 1110 of this- · l
. bsupqlemeutel title, W 4 Pa b . _ I =
_ 1113.+ Lien fox; debciexicyi l§abili¢y_ of when: Eds pxsrchase1·§—4 » '1‘l{e» provigions ht subdivision (-b) shell not `opemite as il, releaee ` /0f a;1y'part_ of the grass .estate from the lie;1 fer any deéclency _ what may thereaftey be determined te be d¤eQ unless the title te -such part of the guise estate has passed toya bqmn Bde per- 'Chasér for value, it; whieh case suéh part shall not be subject
tb a" lien or "to agxy claim ‘0r Qeuiand fer any smzb debciéney, " ‘
but the ‘ lien bball attach, to eeneidetation reeeivéd from such pppchaset by the heirs, legatme, devisees, or distributeee.,
_ (Feb; 26, 1926,41 27, [313 Kc),.44 `Stat. T9,) 6 I __ l
` see mcé gx begimgidg of Part { or th;. cbgptefb [_ _ S§1bdi¥°l8i0B‘ tb), mentioned lm the text, least out tin.; 1112 et - this_`si1pp1eme¤ta.I title. J · _ ! t·‘ _ _` ‘ · ~ - _ 1114. Collection. of reimwrscmexit bf semen payiné tax; Xliibility of inqqrmce La) It the mx herein _ imposed ig not paid 0:~.befe;·e_ me duedate tbeéeet the cel-· · ` · leetor shall, gpm; `igxstmétion from the kzcmmiseieuer, ll · to collect iglge tyex mzxrlér , the prcivieiene of `QEBEYRI “Ia\v,e bg mmmence `egipvroprisite ·p1·0<;·e£Z}in@_ in amy court of the Umxea ‘StaCes heeiug j·urisdié}ii0¤, in the name of the Qziited States, te » Subject the propertylef the decedelxtte under tbe judg- WV `inent or came of thecdurta theeprésceeds at agile the emumxt of the tax, togethm with the creme and expenses et every ·`desc1;iption to be allowed by the euu:t;elmH__be Egret paid, and the balance shall be deposited aeeerdieg to the order efthe “c0mjL to xbe paid ymder its direetieszx to the person entitled thegefo. This eubdivleiob in SQ fer ee»1t·app1£es te tbe_c01le€·P l `— tion df a. defieiez.1cy— slgall be ~eubject__ in the previsiems "bf tion 308. _ ~ ‘ -’ _ b 1 Y .
·(b)-'If the tax. br any part tbereofeis pam by, er collected
J out of that part of théeetate pseeigig to For in the.p<1bsee.eien ef, any pere<m other than chefexeeutms in ble eegiacity · as euiib, such persdx: ebelt ~be. entitled te, reinibureemesilt but et any part of the estate! still lbndletributed er by of jest; med eqaitable cemtributicm by the perbcme whose interest in the estate of the decedent. would have been redneed it the texbad-beeri paid be beicjre the distribution 0; the estate gr wheee iutefeet is ezib-— ~ ject 'fo eqqgl cr lpnicr liability for the paymegzg at marx, debts, me otheng charges against the eemte; it the purpné and » intent cztthie title that ec fer: as Lie vmetieebleeand ·:mlem` eénerwlse, directed by the will ee the the tax shall be paid out ex the esitapc before ite dietgibutiben. It any mrt of the gmse eetete eeeeiem et of peiieiee at `ibsutemre. upon the elite of the`deee¢1enc`·.re<:eivebIe by e‘be1;e&cisry_other l than the executor, the exeeumr bball be entitlegi to reeovéf {tem such beueqciary such po1*tib n»~0f the mm! tex paid as the _ proceeds, in exceee or $40,006, et meh pqueie; to the net
