Death year
1 § An estate is liable for the deceased and the estate's income.
The thing that would have applied to the deceased under this Act apply in the year of death of the estate, unless there are special rules for estates.
Subsequent fiscal
2 § For an estate of a person who at his death was fully taxable applied for the subsequent fiscal year than the year of death of the provisions that apply to unlimited taxation of natural persons, unless there are special rules for estates.
3 § For an estate of a person who at his death was limited tax liability applies to subsequent fiscal year than the year of death the rules that apply to foreign companies.