Subchapter A. Tax Returns and Payment of Taxes
- § 31121. Final gross decedent’s estate tax return
- § 31122. Tax returns and information statements in connection with taxes on gifts
- § 31123. Time extension to file tax returns or statements
- § 31124. Keeping documents and filing special tax returns
- § 31125. Public nature of tax returns
- § 31126. Payment of taxes
- § 31127. Sale of or encumbrance on decedent’s property and release of funds to pay taxes
- § 31128. Time extension on payment
- § 31129. Time extension on payment for controlled businesses
- § 31130. Receipts
- § 31131. Acceleration of the due date to file tax return and pay taxes