Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
- 971 - Estate tax returns.
- 971-A - Additional proceedings in estates of non-domiciliary decedents.
- 972 - Time and place for filing returns.
- 973 - Signing of returns and other documents.
- 974 - Payment of tax.
- 975 - Liability for tax.
- 976 - Extensions of time.
- 977 - Requirements concerning returns, notices, records and statements.
- 978 - Compromise agreements in cases of disputed domicile.
- 979 - Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenue code.
- 979-A - Notification by surrogate to commissioner concerning tax.
- 980 - Change of election.