INDEX Estate Tax-Continued. Assessment and collection of deficien- cies ------ - - Assessment, collection, and payment of tax.. -------- - § 937 Basic..- ------- ---- - Beneficiaries, returns by -- - § 821 (a) China, citizens with estates in- __ § 851 China, estates in- Payment of tax --------- § 920 United States Court for, authority of clerk to act as collector - § 921 Citizens or residents of the United States- Computation of tax- Credits against tax --- §§ 813, 936 Gross estate -------------- § 811 Net estate -------------- § 812 Rate of tax -------------- § 810 Miscellaneous provisions- Cross references---------- § 841 Other laws applicable ----- § 840 Rate of tax ---------------- § 935 Returns and payment of tax- Cross references- ---------- § 828 Duplicate receipts --------- § 823 Examination of return and deter- mination of tax ------- § 824 Executor, discharge from personal liability -------------- 825 Executor's notice --------- § 820 Lien for tax ---------- §-827 Payment of tax ----------- §822 Returns ---------------- § 821 Unpaid tax, collection of- - - § 826 Special classes of residents- China,citizenswithestatesin- § 851 Missionaries in foreign service § 850 Claims for refunds, period of limitation forfiling--.-------------- §910 Collection of unpaid ----------- § 826 Credits against tax------- §§ 813, 936 Deficiencies, assessment and collection of- Abatement, claims in -------- 873 Definition ------------------ 870 Interest on-----------------§ 891 Jeopardy assessments -------- § 872 Limitation of, period of ------- 874 Suspension of running of statute § 875 Procedure in general-------- § 871 Definitions ----------------------- Duplicate receipts- ---------- § 823 Executor- Discharge from personal liability § 825 Page 132 143 119 126 129 139 139 125 142 120 123 120 129 129 141 129 127 127 127 126 128 127 126 127 129 129 138 127 125 142 135 132 135 133 135 135 132 140 127 127 Estate Tax-Continued. Executor-Continued. Notice of death by, to collector_ § 820 Returns by------------- § 821 (a) Extended payments, interest on- § 890 Fiduciaries, claims against- Fiduciary relationship, notice of § 901 Transferred assets ---------- § 900 Foreign service, missionaries in-- § 850 Future interests, extension of payment in case of- Period of extension---------- § 925 Requirements for extension--- § 926 State death taxes, credit for - § 927 Gross estate ----------------- § 811 Interest, additions to the tax, and pen- alties- Deficiencies, interest on ----- § 891 Extended payments, interest on § 890 Jeopardy assessments, interest on § 892 Nonpayment, additions to tax in case of -------------------- §893 Penalties------------------ § 894 Introductory provisions- Parts, application of -------- Provisions, classification of__ Subchapter, application of --- Jeopardy assessments.- - -- - - -- . Interest on __- -- -- --- -- -- -- § 802 § 801 § 800 § 872 § 892 Lien for tax ------------------ § 27 Missionaries in foreign service--- § 850 Net estate- Citizens or residents of the United States -------------- § 812 Nonresidents not citizens of the United States----------- § 861 Nonpayment, additions to tax in case of.-------------
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§ 893 Nonresidents not citizens of the United States- Net estate----------------- § 861 Property within the United States § 862 Property without the United States § 863 Rate of tax------------ §860, 935 Returns ------------------ §864 Overpayment found by Board_ - - § 912 Payment of-------------§ 822, 937 Penalties-------------------- 894 Publicity of returns ----------- § 938 Rate of tax- Citizens or residents of the United States ------- - §§09810, 935 Page 126 126 135 138 137 129 140 140 140 120 135 135 136 136 136 119 119 119 133 136 128 129 123 129 136 129 131 131 129 141 131 139 127 143 136 143 . J120 1141 CCXI
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