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Public housing bonds includible in the gross estate must be included at their full value. If you paid any estate, inheritance, legacy, or succession tax to a foreign country on any stocks or bonds included in this schedule, group those stocks and bonds together and label them “Subjected to Foreign Death Taxes.” List interest and dividends on each stock or bond on a separate line. Indicate as a separate item dividends that have not been collected at death and are payable to the decedent or the estate because the decedent was a stockholder of record on the date of death. However, if the stock is being traded on an exchange and is selling ex-dividend on the date of the decedent's death, do not include the amount of the dividend as a separate item. Instead, add it to the ex-dividend quotation in determining the FMV of the stock on the date of the decedent's death. Dividends declared on shares of stock before the death of the decedent but payable to stockholders of record on a date after the decedent's death are not includible in the gross estate for federal estate tax purposes and should not be listed here. Description Stocks. For stocks, indicate: • Number of shares; • Whether common or preferred; • Issue; • Par value where needed for identification; • Price per share; • Exact name of corporation; • Principal exchange upon which sold, if listed on an exchange; and • Nine-digit CUSIP number (defined later). Bonds. For bonds, indicate: • Quantity and denomination; • Name of obligor; Schedule B Examples Example showing use of Schedule B where the alternate valuation is not adopted; date of death, January 1, 2021. Item number Description, including face amount of bonds or number of shares and par value where needed for identification. Give CUSIP number. If trust, partnership, or closely held entity, give EIN. Unit value Alternate valuation date Alternate value Value at date of death CUSIP number or EIN, where applicable 1 $60,000—Arkansas Railroad Co. first mortgage 4%, 20-year bonds, due 2022. Interest payable quarterly on Feb. 1, May 1, Aug. 1, and Nov. 1; N.Y. Exchange . . . . . . . . . . . . . . . . . XXXXXXXXX 100 - - - - - - - $- - - - - - - $ 60,000 Interest coupons attached to bonds, item 1, due and payable on Nov. 1, 2020, but not cashed at date of death . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - 600 Interest accrued on item 1, from Nov. 1, 2020, to Jan. 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - 400 2 500 shares Public Service Corp., common; N.Y. Exchange . . XXXXXXXXX 110 - - - - - - - - - - - - - - 55,000 Dividend on item 2 of $2 per share declared Dec. 10, 2020, payable on Jan. 9, 2021, to holders of record on Dec. 30, 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - 1,000 Example showing use of Schedule B where the alternate valuation is adopted; date of death, January 1, 2021. Item number Description, including face amount of bonds or number of shares and par value where needed for identification. Give CUSIP number. If trust, partnership, or closely held entity, give EIN. Unit value Alternate valuation date Alternate value Value at date of death CUSIP number or EIN, where applicable 1 $60,000—Arkansas Railroad Co. first mortgage 4%, 20-year bonds, due 2022. Interest payable quarterly on Feb. 1, May 1, Aug. 1, and Nov. 1; N.Y. Exchange . . . . . . . . . . . . . . . . . XXXXXXXXX 100 - - - - - - $- - - - - - $ 60,000 $30,000 of item 1 distributed to legatees on Apr. 1, 2021 . . . . 99 4/1/21 29,700 - - - - - - $30,000 of item 1 sold by executor on May 1, 2021 . . . . . . . 98 5/1/21 29,400 - - - - - - Interest coupons attached to bonds, item 1, due and payable on Nov. 1, 2020, but not cashed at date of death. Cashed by executor on Feb. 2, 2021 . . . . . . . . . . . . . . . . . . . . . . . - - - - - - 2/2/21 600 600 Interest accrued on item 1, from Nov. 1, 2020, to Jan. 1, 2021. Cashed by executor on Feb. 2, 2021 . . . . . . . . . . . . . . . . - - - - - - 2/2/21 400 400 2 500 shares Public Service Corp., common; N.Y. Exchange . . XXXXXXXXX 110 - - - - - - - - - - - - 55,000 Not disposed of within 6 months following death . . . . . . . . . 90 7/1/21 45,000 - - - - - - Dividend on item 2 of $2 per share declared Dec. 10, 2020, paid on Jan. 9, 2021, to holders of record on Dec. 30, 2020 . . . . . - - - - - - 1/9/21 1,000 1,000 Instructions for Form 706 (Rev. 09-2021) -23-