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Estate Tax
Returns and Payment of Tax
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Section
971
Estate Tax Returns.
Section
971-A
Additional Proceedings in Estates of Non-Domiciliary Decedents.
Section
972
Time and Place for Filing Returns.
Section
973
Signing of Returns and Other Documents.
Section
974
Payment of Tax.
Section
975
Liability for Tax.
Section
976
Extensions of Time.
Section
977
Requirements Concerning Returns, Notices, Records and Statements.
Section
978
Compromise Agreements in Cases of Disputed Domicile.
Section
979
Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code.
Section
979-A
Notification by Surrogate to Commissioner Concerning Tax.
Section
980
Change of Election.