TABLE OF CONTENTS CHAPTER 3-ESTATE TAX SUBCHAPTER A-BASIC ESTATE TAX PART I-INTRODUCTOBY PROVISIONS Sec. 800. Application of subchapter. Sec. 801. Classification of provisions. Sec. 802 . Application of parts. PART II-EsTATES OF CITIZENS OR RESIDENTS OF THE UNITED STATES SUBPABT I-COMPUTATION OF TAX Sec. 810. Rate of tax. Sec. 811. Gross estate. Sec. 812. Net estate. Sec. 813. Credits against tax. SUBPART II-RETURNS AND PAYMENT OF TAX Sec. 820 . Executor's notice. Sec. 821 . Returns. Sec. 822 . Payment of tax. Sec. 823 . Duplicate receipts. Sec. 824. Examination of return and determination of tax. Sec. 825. Discharge of executor from personal liability. Sec. 826. Collection of unpaid tax. Sec. 827. Lien for tax. Sec. 828 . Cross references. SUBPART mI-MISCELLANEOUS PROVISIONS Sec. 840. Other laws applicable. Sec. 841 . Cross references. SUBPART IV-SPEOIAL CLASSES OF RESIDENTS Sec. 8.50. Missionaries in Foreign Service. Sec. 851. Citizens with estates in China. PART III-ESTATES OF NONRESIDENTS NOT CITIZENS OF THE UNITED STATES Sec. 860 . Rate of tax. Sec. 861 . Net estate. Sec. 862 . Property within the United States. Sec. 863 . Property without the United States. Sec. 864. Returns. Sec. 865. Cross reference. PART IV-SUPPLEMENTAL PROVISIONS SUPPLEMENT A-ASSESSMENT AND COLLECTION OF DEFICIENCIES Sec. 870. Definition of deficiency. Sec. 871. Procedure in general. Sec. 872. Jeopardy assessments. Sec. 873. Claims in abatement. Sec. 874. Period of limitation upon assessment and collection. Sec. 875. Suspension of running of statute. Sec. 876. Cross reference. SUPPLEMENT B-INTEREST, ADDITIONS TO THE TAX, AND PENALTIES Sec. 890. Interest on extended payments. Sec. 891. Interest on deficiencies. Sec. 892. Interest on jeopardy assessments. Sec. 893. Additions to the tax in case of nonpayment. Sec. 894. Penalties. Sec. 895. Cross reference. 118
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