Estate tax payments and liabilities : sections 6161 and 6166 /
" ... describes and analyzes the provisions of the Internal Revenue Code relating to extensions of time to pay estate tax attributable to interests in closely held businesses; extensions of time to pay estate tax attributable to reversionary and remainder interests; the necessity to file bonds...
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Previous Title: | Gopman, Jonathan E., 1965- Estate tax payments and liabilities. |
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Main Author: | |
Corporate Author: | |
Other Authors: | , |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management Inc.,
2012-
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Series: | Tax management portfolios ;
832-2nd |
Subjects: | |
Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?It=email&fname=tm_832&split=1 |
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Summary: | " ... describes and analyzes the provisions of the Internal Revenue Code relating to extensions of time to pay estate tax attributable to interests in closely held businesses; extensions of time to pay estate tax attributable to reversionary and remainder interests; the necessity to file bonds when extensions to pay estate tax have been granted; the apportionment of federal estate tax liability; transferee liability relating to the payment of the estate tax, liens relating to the estate tax; and the potential personal liability of executors and other fiduciaries relating to the payment of the estate tax"--Portfolio description |
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Item Description: | Kept up to date with revision pages "Based on an earlier version by Jonathan E. Gopman and Paul B. McCawley." "Revises and supersedes 832 T.M., Estate tax payments and liabilities." |
Physical Description: | volumes (loose-leaf) : forms ; 28 cm |
Publication Frequency: | Updated irregularly |
Bibliography: | Includes bibliographical references (pages C1-C2) |
ISBN: | 9781558719071 1558719075 |