ESTATE TAX 139 the filing of the claim, or if no claim was filed, then during the three years immediately preceding the allowance of the refund. SEC. 911. EFFECT OF PETITION TO BOARD. If the Commissioner has mailed to the executor a notice of de- ficiency under section 871 (a) and if the executor files a petition with the Board of Tax Appeals within the time prescribed in such subsec- tion, no refund in respect of the tax shall be allowed or made and no suit for the recovery of any part of such tax shall be instituted in any court, except- (a) As to overpayments determined by a decision of the Board which has become final; and (b) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become final; and (c) As to any amount collected after the statutory period of limi- tations upon the beginning of distraint or a proceeding in court for collection has expired; but in any such claim for refund or in any such suit for refund the decision of the Board which has become final, as to whether such period had expired before the notice of deficiency was mailed, shall be conclusive. SEC. 912. OVERPAYMENT FOUND BY BOARD. If the Board finds that there is no deficiency and further finds that the executor has made an overpayment of tax, the Board shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Board has become final, be credited or refunded to the executor as provided in section 3770 (a). No such refund shall be made of any portion of the tax un- less the Board determines as part of its decision that such portion was paid within three years before the filing of the claim or the filing of the petition, whichever is earlier, or that such portion was paid after the mailing of the notice of deficiency. SEC. 913. CROSS REFERENCES. For other provisions affecting refunds of estate taxes, see- Section 3770 (a) (1), Authority of Commissioner to make refunds. Section 3772, Limitations on suits for refunds. Section 3770 (a) (2), Refund of amounts collected after period of limitation. Section 3746, Recovery of amounts erroneously refunded. Section 3760, Closing agreements. Section 3771, Interest on refunds. SUPPLEMENT E-ESTATES IN CHINA SEC. 920. PAYMENT OF TAX. In the case of a resident within the meaning of section 851- (a) To CLERK OF UNITED STATES COURT FOR CHINA.-Where no part of the gross estate of the decedent is situated in the United States at the time of his death, the total amount of tax due under this subchapter shall be paid to or collected by the clerk of the United States Court for China; (b) To COLLECTOR. -W here any part of the gross estate of the decedent is situated in the United States at the time of his death, the tax due under this subchapter shall be paid to or collected by the collector of the district in which is situated the part of the gross estate in the United States, or, if such part is situated in more than one district, then the collector of such district as may be designated by the Commissioner. SEC. 921. AUTHORITY OF CLERK OF UNITED STATES COURT FOR CHINA TO ACT AS COLLECTOR. For the purpose of section 920 the clerk of the United States Court for China shall be a collector for the territorial jurisdiction of such court, and taxes shall be collected by and paid to him in
�
