AUTOMATIC EXTENSIONS FOR ESTATE TAX RETURNS.
The IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. finalized See finalization. regulations allowing for an automatic six month
extension to file Form 706, Federal Estate Tax Return. The Form 4768 for
extensions is still used but no reason need be given in Part II of the
form. This form is filed with the IRS service center where the decedent An individual who has died. The term literally means "one who is dying," but it is commonly used in the law to denote one who has died, particularly someone who has recently passed away. resided for returns due through Dec. 31, 2001. Next year the extension
form is filed in Cincinnati.
COPYRIGHT 2001 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2001, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.
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