ESTATE TAX 143 (2) For the purposes of paragraph (1), the amount of tax paid for any year under chapter 4 with respect to any property shall be an amount which bears the same ratio to the total tax paid for such year as the value of such property bears to the total amount of net gifts (computed without deduction of the specific exemption) for such year. SEC. 937. ASSESSMENT, COLLECTION, AND PAYMENT OF TAX. Except as provided in section 936, the tax imposed by section 935 shall be assessed, collected, and paid, in the same manner, and shall be subject to the same provisions of law (including penal- ties), as the tax imposed by subchapter A, except that in the case of a citizen or resident of the United States a return shall be required if the value of the gross estate at the time of decedent's death exceeds the amount of the specific exemption provided in section 935 (c). SEC. 938. PUBLICITY OF RETURNS. For provisions with respect to publicity of returns under this chapter, see subsection (a) (2) of section 55.