Form 706NA (Rev. 1-79)

Page 4

Instructions (Continued)

joint interest as defined in sections 2040(b) and
2040(d) of the Code was created within 3 years
of death (and after December 31, 1976), report
the qualified joint interest on Part A of Schedule
G from Form 706 rather than on Schedule A to
facilitate the inclusion of the gift tax in the gross
estate.

10. Property valuation date.—Unless the elec-
tion is properly made at the time the return is
ely filed to adopt the alternate valuation author.
ized by section 2032, all property must be valued
as of the date of the decedent's death. In this
case the information indicated by the columns of
Schedule A headed “Alternate valuation date” and
“Alternate value in U.S. dollars” need not be
shown, and the space in these columns may be
utilized for descriptive matter.

If the person filing the return elects the valua-
tion authorized by section 2032, the election
must be expressly indicated in the space pro-
vided under Schedule A, and the return must be
timely filed. If the election is made, (1) any prop-
erty distributed, sold, exchanged, or otherwise dis-
posed of within 6 months after the decedent's
death must be valued as of the date of the dis-
tribution, sale, exchange, or other disposition,
whichever first occurs, and (2) any property not
distributed, sold, exchanged, or otherwise disposed
of within the 6 month period must be valued as of
the date 6 months after the date of the decedent's
death. The election, if exercised, must be applied
to all property included in the gross estate on the
date of the decedent’s death. In this case all
columns of Schedule A must be completed.

11. Deduction for administration expenses,
claims, etc.—Deduct the proportion of the follow-
ing. expenses, claims, etc,, that the value of the
part of the gross estate situated in the United
States bears to the value of the entire gross estate
wherever situated: (1) funeral expenses; (2) ad-
ministration expenses; (3) claims against the es.
tate; (4) unpaid mortgages and other liens; and
(6) losses incurred during the settlement of the
estate arising from fires, storms, shipwrecks, or
other casualties, or from theft, to the extent not
compensated for by insurance or otherwise.

It is immaterial whether the amounts deducted
were incurred or expended within or without the
United States. However, no amount may be de-
ducted unless the value of the entire gross estate
wherever situated, as described in instruction 6,
is entered on Schedule B, line 3. The entire gross
estate must be valued as of the date of the de
cedent’s death; or, if the alternate valuation is
adopted under Schedule A, the alternate valuation
must be applied to the entire gross estate. Ade-
quate proof in support of Schedule B, lines 3 and
4 must be submitted; otherwise, this deduction
will be disallowed. For this purpose attach a
certified copy of the foreign death tax return, or,
if no such return was filed, a certified copy of the
inventory of the estate, together with the sched-
ule of debts and charges, filed in conjunction with
the administration proceedings of the estate or
with the foreign court of probate jurisdiction. Addi-
tional proof may be required in specific cases.

The total amount of expenses, claims, etc. en-
tered on Schedule B, line 4 must be supported by
an itemized schedule. The schedule must show the
exact nature and amount of each expense or claim
and the name of the creditor. Other deductions
must be fully described and, if relating to particu-
lar property, the property must be identified. Death
taxes, taxes on income received after death, and
property taxes not accrued prior to death are not

to any extent deductible. If a claim against the
estate or a mortgage is based on a promise or
agreement, the amount included on line 4 must
be limited’ to the amount which was contracted
bona fide and for an adequate and full considera-
tion in money or money's worth. Deduct the value
of a mortgage only if the value of the property
undiminished by the amount of indebtedness s
cured by the mortgage is included in the entire
gross estate wherever situated. Except as other-
wise provided in section 2053, the amount of
deductions entered on line 4 must not exceed
the value of the property included in the entire
gross estate wherever situated, which is subject
to claims.

If a marital deduction is claimed under the
United States-France Death Tax Convention for the
estate of a decedent who was domiciled in France
at the time of death, include the amount in the
total entered on Schedule B, line 4 and attach
Schedule M from Form 706 together with an at-
tached sheet showing the computation of the
amount of the marital deduction.

12. Charitable deduction —tf a charitable de-
duction is claimed on Schedule B, line 6, attach
Schedule O from Form 706. Except as provided
otherwise by treaty, a charitable deduction may be
claimed only if the transfer was to a domestic
entity or for use within the United States as de-
scribed in section 2106(a)(2). If a charitable de-
duction is claimed under the United States-France
Death Tax Convention or under the United States-
Greece Death Tax Convention for the estate of a
decedent who at the time of death was domiciled
in France or Greece or was a subject of Greece, at-
tach Schedule O from Form 706 together with an
attached sheet showing the computation of the
amount of the charitable deduction. For the rules
governing a qualified disclaimer with respect to
an interest in property, see section 2518 of the
ode.

13. Unified credit.—Except for section 2107
expatriates and section 2209 residents, the credit
is $3,600. For section 2107 expatriates, the credit
is $13,000. For section 2209 residents (certain
residents of United States possessions) the credit
is the greater of (i) $3,600 or (ii) the proportion
of the amount below which the value of the part
of the decedent's gross estate at time of death

situated in the United States bears to the value
of the entire gross estate wherever situated:
Date of

death Amount
During 1977. 2 2. wee - $ 8,480
During 1978 2 2D lt 10,080
During 1979 2 22 Dt 11,680
During 1980 2 2 2 DD te 13,38
After 1980. 2 2 2 2 2 ff 15,075

14. Tax computation.—Use the following rates
unless the decedent was an_ “expatriate” within
the meaning of section 2107. For “expatriates”
use the rates in section 2001 for decedents who
were citizens or residents of the United States;
these rates may also be found in Table A in the
Instructions for Form 706.

r The Tr 1) Fate tf on

axable [Tax on amount| excess over

Taxable ‘estate| estate not jin column (A)| amount in

exceeding— column (A)

Percent
9 | $100,000 6
$100,000 | 500/000} — $6,000 2
500,000 } 1,000,000 | 54/000 18
1,600,000 | 2/000'000 | 144000 24
2,000,000 | | 384/000 30

vk US, GOVERNMENT PRINTING OFFICE: 1979~O-263-209

15. Credit for estate, inheritance, legacy, or suc-
cession taxes paid toa State, or the District of
Columbia.—The States and the District of Colum-
bia generally impose inheritance or other death
taxes. If these taxes are paid in respect of prop-
erty included in Schedule A, credit may be claimed
on line 9 of the “Computation of Tax.” The credit
cannot exceed an amount which bears the same
ratio to the credit computed using Table C in the
Instructions for Form 706 based on the Federal
adjusted taxable estate (Federal taxable estate re-
duced by $60,000) as the value of the property
upon which State death taxes were paid and which
was included in the gross estate bears to
the value of the total gross estate situated in
the United States. The credit is also limited to
such taxes as were actually paid and credit claimed
within 4 years after the filing of the return, ex-
cept as otherwise provided under special circum-
stances. For allowance of the credit, a certificate
of the proper officer of the taxing State, showing
the information required by the Estate Tax Reg-
ulations, must be submitted. If possible, please
attach the certificate to the return, but if that is
not possible, please file it as soon thereafter as
possible. If credit is claimed for any State death
tax that is subsequently recovered, notice of the
refund shall be sent to the appropriate district
director within 30 days in accordance with the
provisions of section 2016 and the regulations
thereunder.

16. Supplemental documents.—If the decedent
died testate, a certified copy of the will must be
attached to the return. For closely held or inactive
stock of a corporation, attach the balance sheets,
particularly the one nearest the valuation date,
and statements of the net earnings or oper-
ating results and dividends paid for each of the
five preceding years. Attach any other docu-
ments, such as appraisal lists, required for an
adequate explanation. Other supplemental docu-
ments may be required as explained throughout
these instructions. Attach an English translation
to all foreign supplemental documents. If avail-
able, please attach copies of all United States
gift tax returns filed by decedent.

17. Former United States citizens.—If the an-
swer to question 6 on page 2, is “Yes,” but it is
contended that tax avoidance was not one of the
principal purposes for the loss of United States
citizenship, supplemental documents to sustain
the contention should be attached to the re-
turn. If the loss of United States citizenship had
for one of its principal purposes the avoidance of
taxes, the special tax computation rules in section
2107 will apply. In addition, a proportion of the
value of stock in certain foreign corporations de-
scribed therein which was owned or transferred by
the decedent may be required to be included in the
gross estate if the foreign corporation owned
assets situated in the United States.

18. Declarations.—If there is more than one
personal representative, each must verify and
sign the return. If the return is prepared for the
personal representative by another, the return
must also be signed by the return preparer. Form
2848, Power of Attorney, may be used to author-
ize a qualified representative (see 26 C.F.R.
601.502) to represent the personal representative
before the Internal Revenue Service.

19. Publication.—Publication 448, A Guide to
Federal Estate and Gift Taxation, which is ex-

pected to be available in the early part of 1979,
contains additional information.

263-209-1


com TOGNA United States Estate Tax Return

(Rev. January 1979) Estate of nonresident not a citizen of the United States

Department of the Treasury
Internal Revenue Service

(All amounts must be expressed in United States dollars.)

Decedent's first name and middle initial Decedent’s last name Date of death
Place of death Domicile at time of death Citizenship (Nationality) Social security number (if any)
Date of birth Place of birth Business or occupation
Name of personal representative Name of attorney for estate
In
United | Address Address
States
Name of personal representative Name of attorney for estate
Outside
United | Address Address
States
Computation of Tax
1 Taxable estate (from Schedule B, line 8). . . . - - ee

2 Adjusted taxable gifts (total amount of taxable gifts (within the meaning of section 2503 as modified by
section 2511)) made by the decedent after December 31, 1976, other than gifts which are includible in the
decedent's gross estate (section 2101(c)). . 6 6 6 ee ee ee ee ee

3 Total (add the amount on line 1 and the amount on line2). . 6 6 6 ee ee te ee

4 Tentative tax on the amount on line 3 (see instruction 14)... 6 6 ee ee ee ee et 4 |.
5 Tentative tax on the amount on line 2 (see instruction14). 2 6 6 6 ee ee ee ee LR

6 Balance (subtract the amount on line 5 from the amount on line4). . . 6 6 ee ee ee

7 Unified credit against estate tax not to exceed the amount on line 6 (see instruction 13). . . . . . + _ 7

8 Balance (subtract the amount on line 7 from the amount on line6). . . 6 1 ee eee

9 Credit for State death taxes (see instruction 15 and attach credit evidence). . . . 6. e+ s+ ees
10 Balance (subtract the amount on line 9 from the amount on line8). . . . » . . «+e es | AO
11 Credit for Federal gift taxes (see sections 2102 and 2012 and attach computation) |_12
12 Credit for tax on prior transfers (attach Schedule Q from Form 706). . . . L412
13 Total (add the amount on line 11 and the amount on line 12)... 2 1 1 ee eee ee ee |B
14 Balance (subtract the amount on line 13 from the amount on line10). . . . . . we ee ee [44
15 Prior payments. Explain in attached statement; see instruction 4. . . . . |15_
16 United States Treasury bonds redeemed in payment of estate tax. . . . . L216
17 Total (add the amount on line 15 and the amount online 16)... 6 6 ee ee ee ee ee AZ |
18 Balance due (subtract the amount on line 17 from the amount on line 14)... : 118

Please attach the necessary supplemental documents; see > Tnstruction Te.

‘amined this return, including the additional sheets attached, if any, and to the best of my knowledg
quires listing all property constituting the part of the decedent's gross estate (as defined by the statute

it is true, correct,
the United States.

Under penalties of perjury, | declare that I ha
and complete. | understand that a complete return

(ate)

(Signature of personal representative)

(Signature of preparer (other than personal representative) (Address) ~~ ate
263-209-1


Form 706NA (Rev. 1-79) Page 2

Yes| No| 7 Did the decedent make any transfers during lifetime, | Yes} No
——|-—| "without an adequate and full consideration in money [| __
Ja Did the decedent die testate? . . —|— or money’s worth, any part of which was situated in
b Were letters testamentary or of administration granted the United States either at the time of transfer or at
forthe estate?. . . . . . the time of the decedent's death? . :
If granted to persons other than those filing the return, um 7) 7 If “Yes,” attach Schedule G from Form 706. AZ
include names and addresses on page 1. Z Z 8 Were there in existence at the time of the decedent's
2 Did the decedent, at the time of death, own any— |GV|\G death any trusts created by the decedent during Ife
- . ituate
a Real property located in the United States? . ——| __. in the United States either when the trust was created
b Stocks of United States corporations? . |__| _ or at the time of the decedent's death? . am.
¢ Debt obligations of (1) a United States person or “(@2) if “Yes,” attach Schedule G from Form 706. CE
9a Did the decedent, at the time of death, possess a gen-
the United States, a State or any political subdivision, eral power of appointment over property any part of
or the District of Columbia?. which was situated in the United States?. .
|_| =
d Other property situated in the United States? . , # “Yes,” attach Schedule H from Form 706. . WL GF
, , time, exercise or release the power?
3 Was the decedent engaged in business in the United ry at any time, power? . j—_|__
ee ne ate of deat?” ness in the Winwee If “Yes,” attach Schedule H from Form 706. 7 7
A general power of appointment means any power of YY,
4 Did the decedent at date of death personally or appointment exercisable in favor of the decedent, the Y Y
through an agent have access to a safe deposit box in decedent's estate, the decedent's creditors, or the credi- Y Y
the United States?. . . - - + + + + tors of the decedent's estate, and includes the right of a 7 7
5 Did the decedent, at the time of death, own any prop- eneficiary to appropriate or consume the principal of a Y 7]
erty situated in the United States as a joint tenant with trust. For complete definition, see section 2041 of the Y
right of survivorship or as a tenant by the entirety or ‘ode. VHA
with surviving spouse as community property? . . | |__| 10a Have Federal gift tax returns ever been filed? .
6 Did the decedent lose United States citizenship within b Period(s) covered D>
10 years of death? . . ¢_Internal Revenue office(s) where filed >
Schedule A WIRES Estate in ‘the United | States
Do you elect to have the gross estate of the decedent valued at a date or dates subsequent to the decedent's death as au- |¥es|.No_
thorized by section 2032 of the Internal Revenue Code? .

This election cannot be exercised unless it is shown on the return ‘and the r return is timely filed. The information in n columns (c) and
(d) should not be furnished unless the reply to this question is “Yes.’”

(a) (b) () (a) (e)

Item Complete description of property and stock Alternate Alternate value in | Value at date of death
No. CUSIP number if available valuation date United States dollars |in United States dollars
1

(If more space is needed, attach additional sheets of same size.)
Total... Fe

| Taxable Estate

If adequate proof in support of lines 2 and 4 is not submitted, deduction on line 5 will not be allowed.

1 Gross estate in the United States (Schedule Atotal). © 2 6 1 2 ee ee ee ees

2 Gross estate outside the United States. . . . . + Sr

3 Total gross estate wherever situated (add amounts on lines 1 and rt woe

4 Amount of funeral expenses, administration expenses, debts of decedent, mortgages and liens, and losses
during administration (attach itemized schedule). . . . . . ee ee

5 Deduction for expenses, claims, etc. (that proportion of amount on ine 4 that amount on n line 1 bears to
amount on line 3). .- . soe FD

6 Charitable deduction (attach Schedule ° from Form 706) . sone

Total deductions (add amounts on lines 5 and 6) . a
Taxable estate (subtract amount on line 7 from amount on line ». Ee

oN

263-209-1


rN

Form 706NA (Rev. 1-79)

Detach at perforation and file only pages 1 and 2.

Page 3

a

Instructions

(References are to the Internal Revenue Code, unless otherwise noted.)

1. General.—The United States estate tax is
imposed by chapter 11 on the transfer of the
taxable estate of the decedent and not on the
receipt of any particular legacy, devise, or dis-
tributive share.

The first step in computing the tax liability for
a nonresident not a citizen of the United States is
to determine the entire gross estate wherever sit-
uated. The second step is to determine the part
of the gross estate situated in the United States,
which must be itemized in Schedule A. The third
step is to determine the amount of the deductions
authorized, which should be entered on Schedule
B, line 7 and subtracted from the part of the gross
estate situated in the United States in order to de-
termine the taxable estate. The fourth step is to
compute the tax and any allowable credit. In gen-
eral, the estate tax is determined by applying the
tax rates in instruction 14 to both transfers during
life and transfers at death and then subtracting
the gift taxes. Transfers during life which are in-
cludible in the gross estate are reported on an
attached Schedule G (Form 706). Transfers during
life other than those includible in the gross estate
are reported on line 2, page 1. A unified credit
against estate tax replaces the former $30,000
specific exemption. See instruction 13 to deter-
mine the amount of the credit applicable for the
year of the decedent's death. Enter the amount
of the credit on line 7, page 1.

The references to the deceased person's resi-
dence generally mean the deceased person's
icile, and the expression nonresident not a citizen
of the United States refers to a decedent who at
the time of death was neither domiciled in nor
a citizen of the United States and to a decedent
who acquired United States citizenship solely by
reason of the decedent's connection with a United
States possession.

For purposes of this form, personal representa-
tive means the executor, executrix, administra-
tor, or administratrix of the deceased’s estate. if
no’ executor, executrix, administrator, or admin-
istratrix is appointed, qualified, and acting within
the United States, personal representative means
any person in actual or constructive possession
of any property of the decedent.

Information concerning transfer certificates for
United States assets may be obtained by writing
to Director of International Operations, P.O. Box
896, Benjamin Franklin Station, Washington, D.C.
20044,

2. Who must file.—The personal representative
must file Form 706NA for the estate of a non-
resident not a citizen of the United States if the
part of the gross estate as defined by the statute
situated in the United States exceeded $60,000
at date of death reduced by (i) the amount of ad-
justed taxable gifts made by decedent after De-
cember 31, 1976, and (ii) the aggregate amount
allowed as a specific exemption under section
2521 (as in effect before its repeal by the Tax Re-
form Act of 1976) with respect to gifts made by
decedent after September 8, 1976.

If there is no personal representative appointed,
qualified, and acting in the United States, every
person in actual or constructive possession of any
property of the decedent must file a return. If
two or more persons must file a return, it is pref-
erable for all to join in filing one complete return,
but if they are unable to join in filing one co
plete return, each is required to file a return dis-
closing all of the information the person has in
the case, including the name of every person hol
ing an interest in the property and a full descri
tion of the property.

3. When and where to file—File Form 706NA
within 9 months after the date of the decedent's
death unless an extension of time to file has been
granted. If an extension has been granted, attach
a copy of Form 4768, Please mail the return to
the Internal Revenue Service Center, Philadel-
phia, PA 19255,

4. Payment of tax.—Pay the tax within 9
months after the date of the decedent's death un-
less an extension of time for payment has been
granted. Make check or money order payable to
the Internal Revenue Service and collectible in U.S.
currency at par without any deduction for ex-
change or other charges. If prior payments have
been made to the Internal Revenue Service, or cer-
tain marketable United States Treasury bonds (is-

sued before March 4, 1971) have been redeemed
at par plus accrued interest in payment of the tax
at any Federal Reserve bank, the office of the
Treasurer of the United States, or the Bureau of
Public Debt, as explained in Rev. Proc. 69-18, In-
ternal Revenue Cumulative Bulletin 1969-2, page
300, attach a statement to Form 706NA to include
these facts. If an extension of time to pay has
been granted, attach a copy of Form 4768

5. Penalties.—Section 6651 provides for addi-
tions to the tax for both delinquent returns and for
delinquent payments of tax unless due to reason-
able cause. The law also provides penalties for
willful failure to make and file a return on time
and for willful attempt to evade or defeat payment
ot tax.

6. Entire gross estate wherever situated.—The
entire gross estate wherever situated for a non-
resident not a citizen of the United States is de-
termined in the same way as the gross estate
of a citizen or resident and includes all property
beneficially owned by the decedent. The following
are examples of the various property interests
which are includible,

(a) All property owned by decedent at time of
death either as a joint tenant with right of survivor.
ship or as a tenant by the entirety. The full value
of the property must be included in the gross
estate, unless it is shown that a part of the prop-
erty originally belonged to the other tenant or
tenants and was never received or acquired by the
other tenant or tenants from the decedent for less
than an adequate and full consideration in money
or money's worth. Section 2040(b) of the Code,
as added by the Tax Reform Act of 1976, provides
that one-half of the value of a qualified joint in-
terest will be included in the decedent's gross
estate. For the definition of a qualified joint inter-
est, see sections 2040(b) and 2040(d).

(b) Property owned by the decedent and sur-
viving spouse as community property to the extent
of the decedent's interest in the property under
the applicable law of a State, a possession of the
United States, or a foreign country.

(c) Dower or curtesy of a surviving spouse and
all substitute interests created by statute.

(d) Insurance proceeds on the decedent's life,
including, with some exceptions, proceeds receiv-
able by beneficiaries other than the estate.

(e) Several classes of transfers made by the
decedent prior to death, without an adequate
and full consideration in money or money's worth.

(f) Property in which the decedent (1) possessed
a general power of appointment at time of death
or (2) exercised or released (in a specified man-
ner) the general power of appointment during the
decedent's lifetime.

(g) Certain annuities received by a beneficiary
by reason of surviving the decedent.

For additional information concerning annuities,
life insurance, transfers during life, and general
powers of appointment, see the Estate Tax Regu-
lations and the Instructions for Form 706.

7. Property situated in the United States.—The
part of the gross estate situated within the United
States must be itemized in Schedule A. The term
“United States” when used in a geographical
sense, includes only the States, and the District
of Columbia. Property transferred during the de-
cedent’s life, and includible in the entire gross
estate wherever situated, is deemed situated within
the United States if the property was so situated
either at the time of the transfer or at the time
of death.

Except as provided otherwise by treaty, the fol-
lowing rules are applicable in determining whether
property is situated in the United States.

(a) Real estate and tangible personal property
are within the U.S. if physically located in the
United States.

(b) Irrespective of where the stock certificates
are physically located, (1) stocks of corporations
organized in or under the laws of the U.S. con-
stitute property within the U.S., and (2) stocks
of all other corporations constitute property out-
side the U.S.

(c) Debt obligations (not otherwise covered in
paragraph (e)) of (1) a United States person (see
section 7701(a)(30)), or (2) the United States,
a State or any political subdivision, or the District
of Columbia, are deemed property within the
United States, whether or not the written evidence

is treated as being the property itself. However, if
the United States person 1s a domestic corpora-
tion, the debt obligation may qualify for treatment
as property deemed situated outside the United
States if the interest on the obligation, had it
been received by the decedent at time of death,
would have been treated as income from sources
without the United States by reason of sections
861(a)(1)(B), 861(a)(1)(G), or 861 (a)(1)(H). Sec-
tion 861(a)(1)(B) refers to domestic corporations
with less than 20% of gross income from sources
within the United States for the 3 taxable years
preceding the decedent's death. Sections 861(a)
(1)G) and 861(a)(1)(H) refer to certain domestic
debt obligations which are treated as obligations
of foreign obligor (interest equalization tax elec-
ion).

(d) Proceeds of insurance policies on the life
of a decedent who was neither a citizen nor a
resident of the United States as of the date of
death are not situated in the United States.

(e) Amounts not effectively connected with the
conduct of a trade or business within the United
States by the decedent (1) deposited with domes-
tic persons carrying on the banking business (in-
cluding a domestic banking branch of a foreign
corporation), (2) deposited with a domestic sav-
ings and loan or similar association covered by
section 591, or (3) held by a domestic insurance
company under an agreement to pay interest,
are deemed property without the United States.
Deposits with a foreign branch of a domestic
corporation or domestic partnership, if such
branch is engaged in the commercial banking
business, are deemed property without the
United States.

(f) For situs of works of art, owned by a non-
resident not a citizen of the U.S., which were im-
ported into the U.S. for exhibition purposes, see
section 2105(c).

8. Death duty conventions are in effect with
each of the countries listed below. The provisions
of a convention apply in the case of a decedent
dying on or after the effective date shown.

Country Effective Date
Australia January 7, 1954
*Canada January 1, 1959
Finland December 18, 1952
France October 17, 1949)
Greece December 30, 1953
Ireland December 20, 1951
Italy October 26, 1956°
Japan April 1, 1955
Netherlands February 3, 1971
Norway December 11, 1951
Switzerland September 17, 1952
Union of South Africa .. July 15, 1952
United Kingdom July 25, 1946

*The death duty convention between the United
States and Canada may not be applicable to es-
tates of decedents dying on or after January 1,
1972,

9. Property description.—Describe the prop:
erty itemized in Schedule A in sufficient detail
to enable the Internal Revenue Service to identify
it, Description of stocks must include number
of shares, whether common or preferred, and,
if preferred, what issue, par value where needed
for identification, CUSIP’ number if available, quo-
tation at which reported, exact name of corpora-
tion, and, if the stock is unlisted, the post office
address of the principal business office, the State
in which incorporated and the date of incorpora-
tion. If a listed security, state principal exchange
where sold. Description of bonds must include
number, principal amount, name of obligor, date
of maturity, rate of interest, date or dates on
which interest is payable, series number where
there is more than one issue, CUSIP number if
available, the exchange where listed, or the prin-
cipal business office of the corporation, if unlisted.
For the rules to determine the fair market value of
stocks and bonds, see the Estate Tax Regulations
and the Instructions for Form 706.

Identify all jointly owned property and property
owned as tenants by the entirety, and disclose
the entire value in the column of Schedule A
for description of property. The right to include
less than the full value of the entire property for
purposes of the tax must be supported by proof.
See instruction 6, subparagraph (a). If a qualified

(Continued on page 4)
263-209-1