CODIFICATION OF INTERNAL REVENUE LAWS (2) If, under section 822 (a) (2) or section 871 (h), an extension of time has been granted for payment of the tax shown on the re- turn, or of a deficiency, then within such four-year period or before the date of the expiration of the period of the extension. Refund based on the credit may (despite the provisions of sections 910 to 912, inclusive), be made if claim therefor is filed within the period above provided. Any such refund shall be made without interest. SUBPART II-RETURNS AND PAYMENT OF TAX SEC. 820. EXECUTOR'S NOTICE. The executor, within two months after the decedent's death, or within a like period after qualifying as such, shall give written notice thereof to the collector. SEC. 821. RETURNS. (a) REQUIREMENT. - (1) RETURNS BY EXECUTOR. - In all cases where the gross estate at the death of a citizen or resident exceeds the amount of the spe- cific exemption provided in section 812 (a), the executor shall make a return under oath in duplicate, setting forth (1) the value of the gross estate of the decedent at the time of his death; (2) the deduc- tions allowed under section 812; (3) the value of the net estate of the decedent as defined in section 812; and (4) the tax paid or pay- able 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. (2) RETURNS BY BENEFICIARIES. -If the executor is unable to make a complete return as to any part of the gross estate of the dece- dent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein, and upon notice from the collector such person shall in like manner make a return as to such part of the gross estate. (3) CRoss REFERENCE.- For provision requiring a return where the gross estate exceeds $40,000 , see section 937. (b) TIME FOR FILING.- The return required of the executor under subsection (a) shall be filed at such times and in such manner as may be required by regulations made pursuant to law. (c) PLACE FOR FIIANO.- The return required of the executor under subsection (a) shall be filed with the collector 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. (d) RECORDS, STATEMENTS, AND RETURNS. -Every person liable to any tax imposed by this subchapter, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commis- sioner, with the approval of the Secretary, may from time to time prescribe. (e) CROss REFERENCES. - For general provisions relating to returns, see the following- Section 3603. Notice requiring records, statements, and special returns. Section 3611. Returns executed by taxpayer. Section 3612. Returns executed by Commissioner or collector. Section 3614. Verification and making of returns by Commissioner. Section 3615. Summons from collector to produce books and give testimony. Section 3631. Restrictions on examination of taxpayers. Section 3632. Authority to administer oaths, take testimony, and certify. Section 3634. Extension of time for filing returns. 126
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