SIXTY—EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 307 thereof, or the District of Columbia, for exclusively public pur- ESTATE TAL poses, or to or for the use of any domestic corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to a trustee or trustees, or a fraternal societ , order, or association operating under the lodge system, but only C°°°m°"S` if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific, literary, or educational fpurposes, or for the prevention of cruelty to children or animals. I the tax imposed by section 301, or any estate, suc- eeguizifbiliayriiiriiriiilsii cession, legacy or inheritance taxes, are, either b the terms of the §,§g,d ,§;‘}'{,’,§§§’,§,0uf,§j will, by the law of the jurisdiction under which the estate is administered, or by the law of the jurisdiction imposing the particular tax, payable in whole or in part out of the bequests, legacies, or devises otherwise deductible under this paragraph, then the amount deductible under this paragraph shall be the amount of such be- — quests, legacies, or devises reduced b the amount of such taxes. · _ (c) No deduction shall be allowed in the case of a nonresident ;u§`},'2§‘§.],'°2§°'{,§{,‘;]g°§SZ i unless the executor includes in the return required to be filed under d°°*’S ='°“ °“°”°‘“°d· section 304 the value at the time of his death of that part of the gross estate of the nonresident not situated in the United States. Pm rt { _ (d) For the purpose of Part I of this title, stock in a domestic d,,m§Zi¤§s§§$u°{Y;l§K corporation owned and held by a nonresident decedent shall be Umm S‘°‘“· deemed property within the United States, and any property! of which the decedent has made a transfer or with respect to w ich he has created a trust, within the meaning of subdivision (c) or (d) of section 302, shall be deemed to be situated in the United States, if so situated either at the time of the transfer or the creation of the trust, or at the time of the decedent’s death. (e) The amount receivable as insurance upon the life of a d,m°§0g‘f,‘§i§`§,§}§ nonresident decedent, and any moneys deposited with any person {¤,;>§,!;{*;g;,¤·g<{atg;°P°**Y carrying on the banking business, by or for a nonresident decedent ' who was not engaged in business in the United States at the time of his death, shall not, for the purpose of Part I of this title, be deemed property within the United States. I I i (f) Missionaries duly commissioned and serving under boards d,$§‘{§‘§i‘,§’§,,”§_“ °°”°’ of foreign missions of the various religious denominations in the United States, dying while in the foreign missionary service of such boards, shall not, by reason merely of their intention to permanently remain in such foreign service, be deemed nonresidents o the United States, but shall be presumed to be residents of the State, the District of Columbia, or the Territories of Alaska or Hawaii wherein they respectively resided at the time of their commission and their departure for such foreign service. N H f th _ d Sig. (a) The executtijl, withipl tgtvo mciiltflgrs after tlie to §’,,£,,K, '2?,,m°°§‘Z ece ents eath, or within a e rio a er qu ing as suc , °°“°’· shall give written notice thereof lgid the collector. The executor R°*°"“°°°°m°`L shall also, at such times and in such manner as may be required by regulations made pursuant to law, tile with the collector a return Comm under oath in duplicate, setting forth (1) the value of the gross ' estate of the decedent at the time of his death, or, in case of a nonresident, of that part of his gross estate situated in the United States; the deductions allowed under section 303; (3) the value of the net estate of the decedent as defined in section 303; and (4) the tax paid or payable thereon; or such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to establish the correct tax.
