Temporary threshold shifts related to auditory fatigue are related to the amplitude of a stimulus-driven traveling wave. This is believed to be true because the vibration propagated by the active process is not usually at the center of the maximum amplitude of this wave.
In cases like this, IRS Code Section 2032 allows for estates to elect an alternate valuation date if the value of the assets held by the estate decrease in value after the date of death. Availability of the Election. In general, the alternate valuation election is available if the following requirements are met: 1  The estate must be subject to federal estate tax (in 2014, estates greater than $5.34 million are subject to federal tax) 2  The use of the alternate date must reduce the value of the gross estate and the amount of federal estate tax due.
If your deadline is October 15 (because you filed an extension), and your original submission is rejected you generally have until October 20 to get your return accepted by the IRS. Generally, as long as your original e-file was submitted prior to the October 15 deadline and the return is accepted by October 20, your return is still considered timely. However, unlike April 15 filers, if you are unable to get your return accepted by October 20, you will not be able to e-file your return.