SIXT\—FOURTH CONGRESS. Sess. I. Ch. 463. 1916. 779 dent, whichever event first occurs, shall give written notice thereof mem ML to the collector. The executor shall also, at such times and in such R°¤¤’¤S by °*°¤**°¤‘· manner as may be required by the regulations made under this title, file with the collector a. return under oath in duplicate, setting forth C (a) the value of the gross estate of the decedent at the time of his mom' death, or, in case of a nonresident, of that part of his oss estate situated in the United States; (b) the deductions allowem? under sec- ·*’·*¢»¤- 778- tion two hundred and three; (c) the value of the net estate of the decedent as defined in section two hundred and three; and (d) the tax paid or payable thereon; or such art of such information as may at the time be ascertainable and such supplemental data as may be necessary to establish the correct tax. Return shall be made in all cases of estates subject to the tax or R¤wr¤S required it where the gross estate at the death of the decedent exceeds $60,000, §°E3il’¤»,°St°t° °X°°°d° and in the case of the estate of every nonresident any part of whose gross estate is situated in the United States. If the executor is P”““"°“"'” unable to make a conpiplete retum as to any part of the gross estate of the decedent, he sh include in his return a description of such part and the name of every person holdirig a legal or beneficial interest therein, and upon notice from the co ector such person shall in like manner make a return as to such part of the s estate. The Com- ·“““‘”°“”· missioner of Internal Revenue shall make s of the tax under the authority of existing administrative s ecial and general provisions of law re ating to the assessment and collection of taxes. Sec. 206. That if no administration is granted upon the estate of a i:R»i°·iwi?¤i’il'¤s°i°m“ii»l”¤i,° decedent, or if no return is tiled as provided in section two hundred ¤*~·=· aud five, or if a retum contains a false or incorrect statement of a ma- . terial fact, the collector or deputy collector shall make a retum and AS¤¤¤¤¤¤¤¤¢· the Commissioner of Internal evenue shall assess the tax thereon. Sec. 207. That the executor shall pay the tax to the collector or P”"”‘°“"‘ deputy collector. If for any reason the amount of the tax can not ,,,,,,,,,,,,,, ,,0, M, be determined, the payment of a sum of money sufficient, in the ¤¤¤¤·b*·- opinion of the collector, to discharge the tax shall be deemeéldpayment in full of the tax, except as in this section otherwise provid . If the R·*¤¤wed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. If the tax or any_ part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in his
