GIFT TAX 157 (2) LIMIT ON AMOUNT OF CREDIT OR REFUND.- The amount of the credit or 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 pre- ceding the allowance of the credit or refund. (c) EFFECT OF PETITION TO BOARD. -If the Commissioner has mailed to the taxpayer a notice of deficiency under section 1012 (a) and if the taxpayer files a petition with the Board of Tax Appeals within the time prescribed in such subsection, no credit or refund in respect of the tax for the calendar year in respect of which the Com- missioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court except- (1) As to overpayments determined by a decision of the Board which has become final; and (2) As to any amount collected in excess of an amount computed in accordance with the decision of the Board which has become final; and (3) As to any amount collected after the period of limitation upon the beginning of distraint or a proceeding in court for col- lection has expired; but in any such claim for credit or refund or in any such suit for refund, the decision of the Board which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive. (d) OVERPAYMENT FOUND B BOARD.- If the Board finds that there is no deficiency and further finds that the taxpayer has made an over- payment of tax in respect of the taxable year in respect of which the Commissioner determined the deficiency, the Board shall have juris- diction to determine the amount of such overpayment, and such amount shall, when the decision of the Board has become final, be credited or refunded to the taxpayer. No such credit or refund shall be made of any portion of the tax unless the Board determines as part of its decision that such portion was paid within three years before the filing of the claim or the filing of the petition, whichever is earlier, or that such portion was paid after the mailing of the notice of deficiency. SEC. 1028. LAWS MADE APPLICABLE. All administrative special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this chapter. SEC. 1029. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall pre- scribe and publish all needful rules and regulations for the enforce- ment of this chapter. SEC. 1030. DEFINITIONS. For the purposes of this chapter- (a) CALENDAR YEAR.- The term "calendar year" includes only the calendar year 1932 and succeeding calendar years, and, in the case of the calendar year 1932, includes only the portion of such year after June 6, 1932. (b) PROPERTY WITHIN THE UNITED STATES. -Stock in a domestic corporation owned and held by a nonresident shall be deemed property situated within the United States. SEC. 1031. PUBLICITY OF RETURNS. For provisions with respect to publicity of returns under this chapter, see subsection (a) (2) of section 55.