sixTY-E1GHTH CONGRESS. sees. 1. (311.234. 1924. 311 ther with interest thereon as provided in subdivision c of this ESTPE MX- geection. Upon the Bling of such claim and bond, the ccillgction of ¤d?°u°m°°t°b°S°°y` so much of the amount assessed as is covered by such claim and bond shall be stayed pendirég the final disposition of the claim. (b) If a claim is ed as provided in subdivision (a) of this c.§§.Elj°§gi§{,t’}?*i°“ by section the collector shall transmit the claim immediate y to the Commissioner who shall by registered mail notify the executor of his decision on the claim. The executor ma within 60 days after ’“’p°“1°"B°°'“· such notice is mailed file an appeal with the Board of Tax Appeals. If the claim is denied in whole or in part b the Commissioner (or by the Board in case an appeal has been filed,) the amount, the claim for which is denied, shall be collected as part of the tax upon notice and demand from the collector, and the amount, the claim for which _ _ is allowed, shall be abated. A prooeedinlg in court may be begun Pr°°°°d"’““” °°°"‘ for any part of the amount, claim for whic is allowed by the Board. Such proceedin shall be begun within one year after the final Tim°I°”‘ decision of thegBoard, and may be begun within such year even though the period of limitation prescribed in section 310 has expired. I (c) If the claim in abatement is denied in whole or in part, there c1ai1iiie•.l~l?ii(4;:i1,8`m0unt0‘ shall be collected, at the same time as the part of the claim denied, and as a part of the tax, interest at the rate of 6 per centum per annum upon the amount of the claim denied, from the date of notice and demand from the collector under subdivision (d) of section Add,. 308 to the date of the notice and demand under subdivision (b) of paid oauiigiiiiatii mt this section. If the amount included in the notice and demand from the collector under subdivision (b) of this section is not paid in full within 30 days after such notice and demand, then there shall be collected, as part of the tax, interest upon the unpaid amount at the rate of 1 per centum a month from the date of such notice and demand until it is paid. _ (d) Except as provided in this section, no claim in abatement ,b§§,,,§2,';`€',§l‘{,‘,{"¤{§§ shall be filed in respect of any assessment made after the enactment ”°’°°‘*°'· of this Act in respect of any estate tax. Sec. 313. (a) The collector shall grant to the £erson paying the ;,,?,,‘§‘§E§°°° '°°°i"°“°° tax duplicate receipts, either of which shall be su cient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. P I H bm I (b) If the executor makes written agqilication to the Commis· m§.”t§$`T;ac§,m:.i.§. sioner for determination of the amount o the tax and discharge from §x";‘&‘f‘°‘d°°°'“"“°" personal liability therefor, the Commissioner (as soon as possible, ' and in any event within one year after the making of such aipplication, or, if the application is made before the return is Ble , then within one year after the return is filed, but not after the expiration of the period rescribed for the assessment of the tax in section 310) shall notify the executor of the amount of the tax. The executor, upon pa ment of the amount of which he is notified, shall be discharged from personal liability for any deBciency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge. _ (c) The provisions of subdivision (b) shall not operate as a m,G,{,°§§m°,§.,F°*,§,{’h‘Q,’,§fj release of any part of the gross estate from the lien or any de- nftermnd due- Bciency that may thereafter be determined to be due, unless the title to such part of the gross estate has passed to a bona Bde pur— chaser for value, in which case such part shall not be subject to a lien or to any claim or demand for any such deficiency, but the lierhshsflll attach to th; consideration rgceived from such purchaser y e eirs, e tees evisees, or istri utees. Sec. 314. (agulf the tax herein imposed is not paid on or before ¤iSi°i¥°:u°%r°;¤gp?3·°¤ii the due date thereof the collector shall, upon instruction from the °‘°·
