(2) If a court proceeding against the executor for the collection of the tax has been begun within the period provided in paragraph (1) -then within one year after return of execution in such proceeding. (c) Suspension of running of statute of limitations. The running of the statute of limitations, upon the assessment of the liability of a transferee or fiduciary shall, after the mailing of the notice under section 871 (a) to the transferee or fiduciary, be suspended for the period during which the Commissioner is prohibited from making the assessment in respect of the liability of the transferee or fiduciary (and in any event, if a proceeding in respect of the liability is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final), and for 60 days thereafter. (d) Prohibition of suits to restrain enforcement of liability of transferee or fiduciary. No suit shall be maintained in any court for the purpose of restraining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any estate tax, or (2) the amount of the liability of a fiduciary under section 3467 of the Revised Statutes (U. S. C., Title 31, § 192) in respect of any such tax. (e) Definition of "transferee". As used in this section, the term "transferee" includes heir, legatee, devisee, and distributee, and includes a person who, under section 827 (b), is personally liable for any part of the tax. (53 Stat. 137; Oct. 21, 1942, 4:30 p. m., E. W. T., ch. 619, title IV, § 411 (b), title V, § 504 (a, c), 56 Stat. 950, 957.) All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue, referred to in this section, is an officer of the Treasury Department. § 901. Notice of fiduciary relationship-(a) Fiduciary of decedent. Upon notice to the Commissioner that any person is acting as executor, such person shall assume the powers, rights, duties, and privileges of an executor in respect of the tax imposed by this subchapter until notice is given that such person is no longer acting as executor. (b) Fiduciary of transferee. Upon notice to the Commissioner that any person is acting in a fiduciary capacity for a person subject to the liability specified in section 900, the fiduciary shall assume on behalf of such person the powers, rights, duties, and privileges of such person under such section (except that the liability shall be collected from the estate of such person), until notice is given that the fiduciary capacity has terminated. (c) Manner of notice. Notice under subsection (a) or (b) shall be given in accordance with regulations prescribed by the Commissioner with the approval of the Secretary. (d) Address for notice of liability. In the absence of any notice to the Commissioner under subsection (a) or (b), notice under this subchapter of a deficiency or other liability, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for the purposes of this subchapter. (53 Stat. 138.) DERIVATION Act Feb. 26, 1926, ch. 27, § 317, 44 Stat. 81. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue, referred to in this section is an officer of the Treasury Department. SUPPLEMENT D.-REFUNDS § 910. Period of limitation for filing claims. All claims for the refunding of the tax imposed by this subchapter alleged to have been erroneously or illegally assessed or collected must be presented to the Commissioner within three years next after the payment of such tax. The amount of the refund shall not exceed the portion of the tax paid during the three years immediately preceding the filing of the claim, or if no claim was filed, then during the three years immediately preceding the allowance of the refund. (53 Stat. 138.) DERIVATION Act Feb. 26, 1926, ch. 27, § 319 (b), 44 Stat. 81, as amended by act June 6, 1932, ch. 209, § 810 (a), 47 Stat. 283. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue, referred to in this section, is an officer of the Treasury Department. [§ 911. Effect of petition to Tax Court.]1 If the Commissioner has mailed to the executor a notice of deficiency under section 871 (a) and if the executor files a petition with The Tax Court of the United States within the time prescribed in such subsection, 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 Tax Court which has become final; and (b) As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final; and (c) As to any amount collected after the statutory period of limitations 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 Tax Court which has become final, as to whether such period had expired before the notice of deficiency was mailed, shall be conclusive. (53 Stat. 139; Oct. 21, 1942, 4:30 p. m., E. W. T., ch. 619, title V, § 504 (a), (c), 56 Stat. 957.) DERIVATION Act Feb. 26, 1926, ch. 27, § 319 (a), 44 Stat. 84. CHANGE OF NAME Act Oct. 21, 1942, changed the name of the Board of Tax Appeals to The Tax Court of the United States. For text of said subsections see section 1100 of this title and notes thereunder. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue, referred to in this section is an officer of the Treasury Department. [§ 912. Overpayment found by Tax Court.]1 If the Tax Court finds that there is no deficiency and further finds that the executor has made an overpayment of tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court 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 unless the Tax Court determines as part of its decision that such portion was paid within three years before the filing of the claim or the 1 Catchline supplied by editor in conformance with change of name of Board of Tax Appeals. mailing of the notice of deficiency, whichever is earlier, or that such portion was paid after the mailing of the notice of deficiency. (53 Stat. 139; Oct. 21, 1942, 4:30 p. m., E. W. T., ch. 619, title IV, § 415, title V, § 504 (a), (c), 56 Stat. 951, 957.) DERIVATION Act Feb. 26, 1926, ch. 27, § 319 (c), 44 Stat. 84, as amended by acts May 10, 1934, ch. 277, § 504 (d), 48 Stat. 756, and act May 28, 1938, ch. 289, § 809 (e), 52 Stat. 576, act Feb. 26, 1926, ch. 27, § 319 (c), was also amended by act June 6, 1932, ch. 209, § 810 (b), 47 Stat. 283. AMENDMENTS 1942-Section amended by act Oct. 21, 1942, § 415, by striking out "or the filing of the petition" and inserting in lieu thereof "or the mailing of the notice of deficiency." CHANGE OF NAME Act Oct. 21, 1942, § 504 (a), (c), changed the name of the Board of Tax Appeals to The Tax Court of the United States. For text of said subsections see section 1100 of this title and notes thereunder. EFFECTIVE DATE OF 1942 AMENDMENT Act Oct. 21, 1942, § 415, was made applicable to estates of decedents dying after Oct. 21, 1942, 4:30 p. m., E. W. T., by section 401 thereof. § 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. (53 Stat. 139.) SUPPLEMENT E.-ESTATES IN CHINA § 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. Where 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. (53 Stat. 139.) DERIVATION Act Feb. 26, 1926, ch. 27, § 321 (a), 44 Stat. 85. REFERENCES IN TEXT "United States Court for China", referred to in the text, was rendered inoperative by the Treaty of Jan. 11, 1943, between the United States and China, 57 Stat., Part II, 767, by which the United States relinquished extraterritorial rights in China. ABOLITION OF EXISTING OFFICES AND CREATION OF The office of Collector, provided for in section 3941 of this title, was abolished, effective at such time as the Secretary of the Treasury shall specify but in no event later than Dec. 1, 1952, and the winding up of the affairs of said officer was made subject to such provisions as said Secretary deems necessary, by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F. R. 2243, 66 Stat. 823, set out as a note under section 3905 of this title; and the offices of "district commissioner of internal revenue", not exceeding twenty-five, and so many other offices, with titles to be determined by the Secretary of Treasury, not exceeding seventy, were established by section 2 (a) of said Plan. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue and the collector, referred to in this section, are officials of the Treasury Department. SIMILAR PROVISIONS 1924-June 2, 1924, ch. 234, § 318, 43 Stat. 313. 1921-Nov. 23, 1921, ch. 136, § 411, 42 Stat. 283. § 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 the same manner and subject to the same provisions of law, including penalties, as the taxes collected by and paid to a collector in the United States. (53 Stat. 139.) DERIVATION Act Feb. 26, 1926, ch. 27, § 321 (b), 44 Stat. 85, REFERENCES IN TEXT "United States Court for China," referred to in text, was rendered inoperative by the Treaty of Jan. 11, 1943 between the United States and China, 57 Stat., Part II, 767, by which the United States relinquished extraterritorial rights in China. ABOLITION OF EXISTING OFFICES AND CREATION OF NEW OFFICES The office of Collector, provided for in section 3941 of this title, was abolished, effective at such time as the Secretary of the Treasury shall specify but in no event later than Dec. 1, 1952, and the winding up of the affairs of said officer was made subject to such provisions as said Secretary deems necessary, by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F. R. 2243, 66 Stat. 823, set out as a note under section 3905 of this title; and the offices of "district commissioner of internal revenue", not exceeding twenty-five, and so many other offices, with titles to be determined by the Secretary of Treasury, not exceeding seventy, were established by section 2 (a) of said Plan. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Collector, referred to in this section, is an officer of the Treasury Department. SIMILAR PROVISIONS 1924-June 2, 1924, ch. 234, § 318, 43 Stat. 313. 1921-Nov. 23, 1921, ch. 136, § 411, 42 Stat. 283. SUPPLEMENT F.-EXTENSION OF PAYMENT IN CASE OF FUTURE INTERESTS § 925. Period of extension. Where there is included in the value of the gross estate the value of a reversionary or remainder interest in property, the payment of the part of the tax imposed by this subchapter attributable to such interest may, at the election of the executor, be postponed until six months after the termination of the precedent interest or interests in the property, and the amount the payment of which is so postponed shall then be payable, together with interest thereon at the rate of 4 per centum per annum from eighteen months after the date of the decedent's death until such amount is paid. (53 Stat. 140.) DERIVATION Act Feb. 26, 1926, ch. 27, § 305, 44 Stat. 74, as amended by act June 6, 1932, ch. 209, § 811 (a), 47 Stat. 284. § 926. Requirements for extension. The postponement of payment of such amount shall be under such regulations as the Commissioner with the approval of the Secretary may prescribe, and shall be upon condition that the executor, or any other person liable for the tax, shall furnish a bond in such an amount, and with such sureties, as the Commissioner deems necessary, conditioned upon the payment within six months after the termination of such precedent interest or interests of the amount the payment of which is so postponed, together with interest thereon, as provided in section 925. (53 Stat. 140.) DERIVATION Act Feb. 26, 1926, ch. 27, § 305, 44 Stat. 74, as amended by act June 6, 1932, ch. 209, § 811 (a), 47 Stat. 284. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue, referred to in this section, is an officer of the Treasury Department. § 927. Credit for death taxes. Such part of any estate, inheritance, legacy, or succession taxes allowable as a credit under section 813 (b) or (c) against the tax imposed by this subchapter, or under section 936 (c) against the tax imposed by subchapter B, as is attributable to such reversionary or remainder interest may be allowed as a credit against the tax attributable to such interest, subject to the limitations on the amount of credit contained in such sections, if such part is paid, and credit therefor claimed, at any time prior to the expiration of 60 days after the termination Eof the precedent interest or interests in the property. (53 Stat. 140; Oct. 20, 1951, 2:07 p. m., E. S. T., ch. 521, title VI, § 603 (c), 65 Stat. 566.) DERIVATION Act Feb. 26, 1926, ch. 27, § 305, 44 Stat. 74, as amended by act June 6, 1932, ch. 209, § 811 (a), 47 Stat. 284. AMENDMENTS 1951-Act Oct. 20, 1951, amended section by inserting the references to sections 813 (b) (c) and 936 (c), and to subchapter B, and by substituting "subject to the limitations on the amount of credit contained in such sections" in lieu of "subject to the percentage limitation contained in section 813 (b)". EFFECTIVE DATE OF 1951 AMENDMENT Amendment by act Oct. 20, 1951, as applicable with respect to estates of decedents dying after Oct. 20, 1951, see note under section 813 of this title. TREATY OBLIGATIONS Section 615 of act Oct. 20, 1951, provided that: "No amendment made by this Act [act Oct. 20, 1951] shall apply in any case where its application would be contrary E to any treaty obligation of the United States." SUPPLEMENT G.--DEFINITIONS =§ 930. "Executor," "net estate," "month," "collector." When used in this subchapter (a) The term "executor" means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent; (b) The term "net estate" means the net estate as determined under the provisions of section 812 or 861; (c) The term "month" means calendar month; and (d) The term "collector" means the collector of internal revenue of the district in which was the domicile of the decedent at the time of his death, or, if there was no such domicile in the United States, then the collector of the district in which is situated the part of the gross estate of the decedent in the United States, or, if such part of the gross estate is situated in more than one district, then the collector of internal revenue of such district as may be designated by the Commissioner. (53 Stat. 140.) DERIVATION Act Feb. 26, 1926, ch. 27, § 300, 44 Stat. 69. ABOLITION OF EXISTING OFFICES AND CREATION OF NEW OFFICES The office of Collector, provided for in section 3941 of this title, was abolished, effective at such time as the Secretary of the Treasury shall specify but in no event later than Dec. 1, 1952, and the winding up of the affairs of said officer was made subject to such provisions as said Secretary deems necessary, by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F. R. 2243, 66 Stat. 823, set out as a note under section 3905 of this title; and the offices of "district commissioner of internal revenue", not exceeding twenty-five, and so many other offices, with titles to be determined by the Secretary of Treasury, not exceeding seventy, were established by section 2 (a) of said Plan. tions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue and the collector, referred to in this section, are officials of the Treasury Department. SIMILAR PROVISIONS 1924-June 2, 1924, ch. 234, § 300, 43 Stat. 303. § 931. Cross references-(a) “Transferee." For "resident" as including citizen with estate in China, see section 851. (53 Stat. 140.) SUBCHAPTER B.-ADDITIONAL ESTATE TAX § 935. Rate of tax. (a) In addition to the estate tax imposed by section 810 or 860, there shall be imposed upon the transfer of the net estate of every decedent dying after the date of the enactment of this title, whether a citizen or resident of the United States or a nonresident not a citizen of the United States, a tax equal to the excess of (1) the amount of a tentative tax computed under subsection (b) of this section, over (2) the amount of the tax imposed by section 810. in the case of a citizen or resident of the United States, or 860, in the case of a nonresident not a citizen of the United States, computed without regard to the provisions of this subchapter. (b) The tentative tax referred to in subsection (a) (1) of this section shall be the tentative tax shown in the following table: The tentative tax shall be: Over $10,000 but not over Over $20,000 but not over $30,000. Over $30,000 but not over $40,000. Over $40,000 but not over $50,000. Over $50,000 but not over $60,000. Over $60,000 but not over $100,000. Over $100,000 but not over $250,000. Over $250,000 but not over $500,000. Over $500,000 but not over $750,000. Over $750,000 but not over Over $1,000,000 but not If the net estate is: 3% of the net estate. $500, plus 11% of excess $3,000, plus 18% of excess $4,800, plus 22% of excess over $40,000. $7,000, plus 25% of excess $9,500, plus 28% of excess If the net estate is: Over $2,500,000 but not over $3,000,000. Over $3,000,000 but not over $3,500,000. Over $3,500,000 but not over $4,000,000. Over $4,000,000 but not over $5,000,000. Over $5,000,000 but not over $6,000,000. Over $6,000,000 but not over $7,000,000. Over $7,000,000 but not Over $8,000,000 but not The tentative tax shall be: $998,200, plus 53% of ex- (c) For the purposes of this section the value of the net estate shall be determined as provided in subchapter A, except that in lieu of the exemption of $100,000 provided in section 812 (a), the exemption shall be $60,000. (53 Stat. 141; Sept. 20, 1941, 12:15 p. m., E. S. T., ch. 412, title IV, § 401 (a), 55 Stat. 704; Oct. 21, 1942, 4:30 p. m., E. W. T., ch. 619, title IV, § 414 (a), 56 Stat. 951.) DERIVATION Act June 6, 1932, ch. 209, § 401 (a), (b), (c), 47 Stat. 243, as subsecs. (b) (c) were amended by act Aug. 30, 1935, ch. 829, § 201 (a), (b), 49 Stat. 1021-1022, act June 6, 1932, ch. 209, § 401 (b), was also amended by act May 10, 1934, ch. 277, § 405 (a), 48 Stat. 754. (a) The credit provided in section 813 (b) (80 per centum credit), shall not be allowed in respect of such additional tax. (b) (1) If a tax has been paid under chapter 4 or under Title III of the Revenue Act of 1932, 47 Stat. 245, on a gift, and thereafter upon the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for the purposes of this subchapter, then there shall be credited against the tax imposed by section 935 the amount of the tax paid under chapter 4 or under Title III of the Revenue Act of 1932 with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit (A) shall not exceed an amount which bears the same ratio to the tax imposed by section 935 as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate, bears to value of the entire gross estate reduced by the gregate amount of the deductions allowed u subsections (d) and (e) of section 812, and (B) s not exceed the amount by which the gift tax under chapter 4 or under Title III of the Rev Act of 1932 with respect to so much of the prop as constituted the gift as is included in the g estate, exceeds the amount of the credit under tion 813 (a) (2). (2) In applying, with respect to any gift, the stated in clause (A) of paragraph (1), the val the time of the gift or at the time of the d referred to in such ratio, shall be reduced (A) by such amount as will properly reflec amount of such gift which was excluded in mining (for the purposes of section 1003 (a), section 504 (a) of the Revenue Act of 1932) the amount of gifts made during the year in whic gift was made; (B) if a deduction with respect to such g allowed under section 812 (e) (the so-called "m deduction")-then by an amount which bear same ratio to such value (reduced as provid subparagraph (A) of this paragraph) as the a gate amount of the marital deductions allowed section 812 (e) bears to the aggregate amo such marital deductions computed without reg subparagraph (H) of section 812 (e) (1); and (C) if a deduction with respect to such allowed under section 812 (d) (the so-called itable deduction")-then by the amount of value, reduced as provided in subparagraph this paragraph. (3) Where the decedent was the donor of t but, under the provisions of section 1000 (f), t was considered as made one-half by his spous (A) the term "the amount of the tax paid chapter 4", as used in paragraph (1) of this tion, includes the amounts paid with respect half of such gift, the amount paid with res each being computed in the manner provi paragraph (4); and (B) in applying, with respect to such g ratio stated in clause (A) of paragraph (1), th at the time of the gift or at the time of the referred to in such ratio, includes such val respect to each half of such gift, each suc being reduced as provided in subparagraph paragraph (2). (4) (A) For the purposes of paragraph amount of tax paid under chapter 4, or und III of the Revenue Act of 1932, with respec gift shall be an amount which bears the sa to the total tax paid for the year in which was made as the amount of such gift bear total amount of net gifts (computed withou tion of the specific exemption) for such yea (B) For the purposes of subparagraph "amount of such gift" shall be the amount with respect to such gift in determining purposes of section 1003 (a), or of section of the Revenue Act of 1932) the total amoun made during such year, reduced by the an any deduction allowed with respect to such g |