If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.

If the decedent leaves a will, his / her probate proceedings must be conducted under the auspices of the probate court.

If there are no descendants, parents, or descendants of parents, then the deceased's property passes to descendants of the grandparents of the decedent ( uncles and aunts, first cousins, or first cousins once, twice, or thrice removed ).

If the estate is not automatically devised to the surviving spouse in this manner or through a joint tenancy, and is not held within a trust, it is necessary to " probate the estate ", whether or not the decedent had a valid will.

If the decedent died with a will, the will usually names an executor ( personal representative ), a person tasked with carrying out the instructions laid out in the will.

If the decedent died with a will, but only a copy of the will can be located, many states will allow the copy to be probated, subject to the rebuttable presumption that the testator destroyed the will before death.

" " If there are two or more claimants who stand in equal degree of kinship to the decedent, they share per capita.

If he died before she did, she would never be unable to resist opening it.

If her husband died, she inherited the property rights to the secondary wives.

If one member ran away or married into another household or died, the rest of family continued to be responsible for the tax obligation of the family unit.

If Bede is interpreted literally, the marriage would have had to take place before 567, when Charibert died.

If Mary and her child died, Elizabeth would become queen.

If you be not too much cloyed with fat meat, our humble author will continue the story, with Sir John in it, and make you merry with fair Katharine of France where, for any thing I know, Falstaff shall die of a sweat, unless already a ' be killed with your hard opinions ; for Oldcastle died a martyr, and this is not the man.

If the stool was very black, the patient died.

If one of the subordinate kings died, he was to be succeeded by his sons.

If he died childless, Lothair would inherit his kingdom.

If the cross stands at the center of Paul's theology, so does the Resurrection: unless the one died the death of all, the all would have little to celebrate in the resurrection of the one.

If the married couple had died intestate, the first decedent's unified credit is lost because everything is transferred to the spouse upon his / her death.

If a senator died, resigned, or was expelled, the legislature of the state would appoint a replacement to serve out the remainder of the senator's term.

If the seller have gone to ( his ) fate ( i. e., have died ), the purchaser shall recover damages in said case fivefold from the estate of the seller.

If, as seems likely, he died before his fifteenth birthday, he is the shortest-lived monarch in English history ( his great-nephew Edward VI died in his sixteenth year ).

If he died in battle, he would have been the only Prince of Wales ever to do so.

If they all died without issue, the estates were to be used to found a college at Cambridge called Downing.

Stephen J. Joyce, grandson of James Joyce, at a 1986 academic conference of Joyceans in Copenhagen, said “ If my grandfather was here, he would have died laughing ... Dubliners and A Portrait of the Artist as a Young Man can be picked up, read, and enjoyed by virtually anybody without scholarly guides, theories, and intricate explanations, as can Ulysses, if you forget about all the hue and cry.

If they refused, they died in prison.

If he proved his purchase, he had to give up the property but could pursue a remedy against the seller or, if the seller had died, could reclaim fivefold from his estate.

If the mancipium died a natural death while in the creditor's possession, no claim could lie against the latter ; but if he was the cause of death by cruelty, he had to give son for son, or pay for a slave.

If the mancipium died a natural death under the creditor's hand, the creditor was free.

If the recent identification of her mummy ( see below ) is correct, however, the medical evidence would indicate that she suffered from diabetes and died from bone cancer which had spread throughout her body while she was in her fifties.

As the years passed, and he had outlived all the men in his family by several years, he frequently used a line popularized by football legend Bobby Layne, a Dallas neighbor and friend of Mantle's who also died in part due to alcohol abuse: " If I'd known I was gonna live this long, I'd have taken a lot better care of myself.

If someone died in battle, he would exist like a shadow in the gloomy space of the underworld.

If you ever try anything without my orders I'll kill you ''.

If he thus achieves a lyrical, dreamlike, drugged intensity, he pays the price for his indulgence by producing work -- Allen Ginsberg's `` Howl '' is a striking example of this tendency -- that is disoriented, Dionysian but without depth and without Apollonian control.

If the decision goes wrong, it may be -- as Mr. Stevenson fears -- `` the first step on the slippery path downhill '' to a U.N. without operational responsibilities and without effective meaning.

`` If I catch you one more time down here without stockings '' --

If an attack finds you without a prepared shelter

If you have a higher-quality product, how can you make it stand out -- justify its premium price -- without the spoken word??

If modernization programs are imposed from above, without the understanding and cooperation of the people, they will encounter grave difficulties.

If, on the other hand, they opted for representation, it had to be representation per se -- representation as image pure and simple, without connotations ( at least, without more than schematic ones ) of the three-dimensional space in which the objects represented originally existed.

If he dwelt on the indignities he suffered he would lose all respect for her, and without the respect he might lose his view of her, too.

If a judge or magistrate were to refuse to hear such a plea, or obviously fail to properly consider it, then the sentence would, without doubt, be overturned on appeal.

If the method is applied to an infinite sequence ( X < sub > i </ sub >: i ∈ ω ) of nonempty sets, a function is obtained at each finite stage, but there is no stage at which a choice function for the entire family is constructed, and no " limiting " choice function can be constructed, in general, in ZF without the axiom of choice.

If anything, her poems suggest the opposite – they speak of quietly experienced but intensely felt emotions, hidden from others, without any indication of being requited.

* If a person not native to England comes to the throne, England will not wage war for " any dominions or territories which do not belong to the Crown of England, without the consent of Parliament.

John Wesley a bishop or not, If he was episcopally consecrated, Wesley could not openly announce this without incurring the penalty of the Præmunire Act.

If an ESN / MIN Pair is intercepted, it could then be cloned onto a different phone and used in other areas for making calls without paying.

If the software works as intended and without issues during normal use, one can reasonably extrapolate the same level of stability in production.

But this destruction, coupled with a protracted siege of Rain ( 9 – 16 July ), caused Prince Eugene to lament "... since the Donauwörth action I cannot admire their performances ", and later to conclude " If he has to go home without having achieved his objective, he will certainly be ruined.

If both extra periods are played without a scored goal, a penalty shootout will settle the game.

If effective protection were implemented immediately and bongo populations allowed to expand without transfers, then this would create a bigger population of genetically impoverished bongo.

If this were the case, such an area forming around a ship could cause it to sink very rapidly and without warning.

If one key cannot be deduced from the other, the asymmetric key algorithm has the public / private key property and one of the keys may be made public without loss of confidentiality.

If the experiment were done in English, since Searle knows English, he would be able to take questions and give answers without any algorithms for English questions, and he would be affectively aware of what was being said and the purposes it might serve: Searle passes the Turing test of answering the questions in both languages, but he's only conscious of what he's doing when he speaks English.