Section 19
SEC. 19. Section 105 of the National Internal Revenue Code is hereby renumbered as Section 93 and paragraph [b] thereof is hereby amended to read as follows: “[b] Time for filing. – For the purpose of determining the estate tax provided for in Section 87 of this Code, the estate tax return required under the preceding subsection [a] shall be filed within ninety days from the decedent’s death. “A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Commissioner within thirty days after the promulgation of such order.”