Instructions for  Form 4768 (1/2007) 
                           
                         
                        
                           Application for Extension of Time To File a Return and/or   Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
                        
                        
                        
                           
                              Section references are to the Internal Revenue Code unless otherwise noted.
                            
                         
                        
                           Use with Form 4768 (Rev. January 2006) (Revised: 1/2007)