Section 17
SEC. 17. Paragraph [a] [1] [C] of Section 101, renumbered as Section 89, of the National Internal Revenue Code is hereby amended to read as follows: “[C] For claims against the estate: Provided, That at the time the, indebtedness was incurred the debt instrument was duly notarized and, if the loan was contracted within three years before the death of the decedent, the administrator or executor shall submit a statement showing the disposition of proceeds of the loan.”