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