Part 4 - PROCEDURE AND ADMINISTRATION

Section 990 - Applicability of other tax law provisions
Section 991 - Interest accrual relief for additional tax attributable to newly-discovered abandoned property
Section 992 - Addition to tax in the case of valuation understatement
Section 994 - Secrecy requirement and penalties for violation
Section 997 - Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses
Section 998 - Petition to the surrogate's court and appeal
Section 999 - Deposit and disposition of revenue
Section 999-A - Appendix to article twenty-six