| http://www.w3.org/ns/prov#value | - If an estate is informally administered without appointment of an administrator or executor or reference to a probate court, any heir, or other beneficiary who received property of the decedent is liable for the filing of the estate tax return and for the tax up to the value of the property received by him.All assets and liabilities of the decedent must be reported and valued on the return, and hi
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