Part 2 - RETURNS AND PAYMENT OF TAX
- 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