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...

Full description

Saved in:
Bibliographic Details
Previous Title:Gopman, Jonathan E., 1965- Estate tax payments and liabilities.
Main Author: Bekerman, Marc S
Corporate Author: Tax Management Inc
Other Authors: Gopman, Jonathan E., 1965-, McCawley, Paul B., 1970-
Format: Book
Language:English
Published: Arlington, VA : Tax Management Inc., 2012-
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
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
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
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