Part 4 - (990 - 999) PROCEDURE AND ADMINISTRATION
- 990 - Applicability of other tax law provisions.
- 992 - Addition to tax in the case of valuation understatement.
- 994 - Secrecy requirement and penalties for violation.
- 997 - Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses.
- 998 - Petition to the surrogate's court and appeal.
- 999 - Deposit and disposition of revenue.