Time for filing estate tax return

For purposes of determining the estate tax, the estate tax return shall be filed within one (1) year from the decedent’s death. The Court approving the project of partition shall furnish the Commissioner with a certified copy thereof and its order within thirty (30) days after promulgation of such order. (Proper presentation of family home and standard deduction as deductions from the gross estate. Section 8, Revenue Regulation No. 12-2018. January 25, 2018)

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