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 donor appoints the intended donee as executor of his / her will, and the donor subsequently dies, equity will perfect the imperfect gift.

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 there is no will, or if the will does not name an executor, the probate court can appoint one.

If the executor cannot see to this, may the secretary of state take on the job.

If the will names a non-immediate family member to be the executor of the will, he or she cannot have an " official role in these matters ".

If a beneficiary is named, the segregated fund investment may be exempt from probate and executor ’ s fees and pass directly to the beneficiary.

If the circumstances are faced frankly it is not reasonable to expect this to be true.

If his dancers are sometimes made to look as if they might be creatures from Mars, this is consistent with his intention of placing them in the orbit of another world, a world in which they are freed of their pedestrian identities.

If a work is divided into several large segments, a last-minute drawing of random numbers may determine the order of the segments for any particular performance.

If they avoid the use of the pungent, outlawed four-letter word it is because it is taboo ; ;

If Wilhelm Reich is the Moses who has led them out of the Egypt of sexual slavery, Dylan Thomas is the poet who offers them the Dionysian dialectic of justification for their indulgence in liquor, marijuana, sex, and jazz.

If he is the child of nothingness, if he is the predestined victim of an age of atomic wars, then he will consult only his own organic needs and go beyond good and evil.

If it is an honest feeling, then why should she not yield to it??

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 love reflects the nature of man, as Ortega Y Gasset believes, if the person in love betrays decisively what he is by his behavior in love, then the writers of the beat generation are creating a new literary genre.

If he is good, he may not be legal ; ;

If the man on the sidewalk is surprised at this question, it has served as an exclamation.

If the existent form is to be retained new factors that reinforce it must be introduced into the situation.

If we remove ourselves for a moment from our time and our infatuation with mental disease, isn't there something absurd about a hero in a novel who is defeated by his infantile neurosis??

If many of the characters in contemporary novels appear to be the bloodless relations of characters in a case history it is because the novelist is often forgetful today that those things that we call character manifest themselves in surface behavior, that the ego is still the executive agency of personality, and that all we know of personality must be discerned through the ego.

If he is a traditionalist, he is an eclectic traditionalist.

If our sincerity is granted, and it is granted, the discrepancy can only be explained by the fact that we have come to believe hearsay and legend about ourselves in preference to an understanding gained by earnest self-examination.

If to be innocent is to be helpless, then I had been -- as are we all -- helpless at the start.

If it could be shown that judgments of good and bad were not judgments at all, that they asserted nothing true or false, but merely expressed emotions like `` Hurrah '' or `` Fiddlesticks '', then these wayward judgments would cease from troubling and weary heads could be at rest.

If, as a home movie maker, you shoot the inevitable footage of your child taking its first steps, you have merely recorded an historical event.

If laborers are merely commodities competing against each other in a market place like so many bags of wheat and corn ( unsupported, by the way, by any agricultural subsidy ), then they may be pardoned for reacting with complete antagonism to a system that imposes such status upon them.

If I wanted to be frivolous, I might say that everything that precedes editing is merely a way of producing film to edit.

If this is not due to chronological confusion of the events of the siege, it may suggest that Kallinikos merely introduced an improved version of an established weapon.

If unskilled labourers had it in their power to compete with skilled, by merely taking the trouble of learning the trade, the difference of wages might not exceed what would compensate them for that trouble, at the ordinary rate at which labour is remunerated.

If no additional energy is supplied by any other mechanism, the nucleus will not fission, but will merely absorb the neutron, as happens when U-238 absorbs slow and even some fraction of fast neutrons, to become U-239.

" If an interest is not deemed a " property " right, or the conduct is merely an intentional tort, these limitations do not apply and the doctrine of sovereign immunity precludes relief.

If one now shines a very intense beam of low-frequency light upon the same metal, a whole slew of electrons are ejected ; however they possess the same low energy, there are merely more of them.

If a set is well-ordered ( or even if it merely admits a wellfounded relation ), the proof technique of transfinite induction can be used to prove that a given statement is true for all elements of the set.

If so, all I can say is, it is a new Liberalism, and not the one that I have known and practised under more illustrious auspices than these, under one who was not merely the greatest Liberal but the greatest financier that this country has ever known — I mean Mr. Gladstone ... Gladstone ranks as the great financial authority of our country ... Mr. Gladstone would be 100 in December if he were alive, but, centenarian as he would be, I am inclined to think that he would make very short work of the deputation of the Cabinet that waited on him with this measure, and that they would soon find themselves on the stairs, if not in the street.

He concluded that " If Marshall were merely stupid, the laws of probability would dictate that part of his decisions would serve this country's interest.

If the action can only result in a simple success or failure, the die roll of 1-10 is merely added to the total ( called a " Simple roll ").

In fact, this process is merely a fancier form of the classic Liar ParadoxA: If I say, " I am a liar ", then how can it be true if I am telling the truth therewith, and, if I am telling the truth therewith, then how can I be a liar?

If the defendant was selected from a large group merely because of the evidence under consideration, then this fact should be included in weighing how incriminating that evidence is.

If one spoke in the lingua or sermo Latinus one merely spoke Latin, but if one spoke latine or latinius (" more Latinish ") one spoke good Latin, and formal Latin had latinitas, the quality of good Latin, about it.

If the wave function merely encodes an observer's knowledge of the universe then the wave function collapse corresponds to the receipt of new information.

If it had not been for George W. O ' Brien, the place which was to become Wickett might have remained as Aroya, merely a switch and a section house on the Texas and Pacific Railroad, established to house one of the maintenance crews for the railroad.

If Harold was not properly crowned, then William was merely claiming his rightful inheritance, and not deposing a rightful king.

If the Queen bears no sons, she is merely a foreigner in the State, and a very dangerous foreigner, too.

If there are slack resources, we need merely mobilize some of the slack resources.

He wrote, " Mr. David Stockman has said that supply-side economics was merely a cover for the trickle-down approach to economic policy — what an older and less elegant generation called the horse-and-sparrow theory: If you feed the horse enough oats, some will pass through to the road for the sparrows.

" If one believes that the trust fund assets are worthless ," argued former Representative Bill Archer, then similar reasoning implies that “ Americans who have bought EE savings bonds should go home and burn them because they ’ re worthless because the money has already been spent .” At a Senate hearing in July 2001, Federal Reserve Chairman Alan Greenspan was asked whether the trust fund investments are “ real ” or merely an accounting device.

If there was a riding surrounding the wapentake, the wapentake would merely be a local assembly coordinating the power of the Riding, which in Jorvik's case, would be under the king's command at what is now King's Square in York.