Thanks for this response and the 9 months info; I will look into this..
so, let say person died oct 2020, appraisal is done more or less within 9 months, or sometime in 2021, let say by May 2021. this is that followed by determination of whom gets what, % ect.
At what point or time the 706 needs to be filed, for tax year 2020 (when the person died) or 2021 (when the appraisal is done, determined the heirs, whom gets what, ect)
tax year 2020 - to be filed in 2021
tax year 2021 - to be filed in 2022
