Republic Acts1 min read
Section 3Sec./Art. 3
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Section 83(b) of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:
"(b)Time for filing.- For the purpose of determining the estate tax provided for in Section 77 of this Code, the estate tax return required under the preceding subsection (a) shall be filed within six months from the decedent's death.
"A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Commissioner within thirty days after the promulgation of such order."
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