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. |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| 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 |
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| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 781163056 | ||
| 003 | OCoLC | ||
| 005 | 20180910092934.0 | ||
| 008 | 120321c20129999vau x l b 0 2eng d | ||
| 020 | |a 9781558719071 | ||
| 020 | |a 1558719075 | ||
| 040 | |a SLA |b eng |c SLA |d SLA |d BNA |d OCLCA |d OCLCF |d OCLCO |d OCLCQ |d VLA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b .T34 v.832 2012 | |
| 100 | 1 | |a Bekerman, Marc S | |
| 245 | 1 | 0 | |a Estate tax payments and liabilities : |b sections 6161 and 6166 / |c this portfolio is a revision by Marc S. Bekerman |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c 2012- | ||
| 300 | |a volumes (loose-leaf) : |b forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios : estates, gifts, and trusts ; |v 832-2nd | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "Based on an earlier version by Jonathan E. Gopman and Paul B. McCawley." | ||
| 500 | |a "Revises and supersedes 832 T.M., Estate tax payments and liabilities." | ||
| 504 | |a Includes bibliographical references (pages C1-C2) | ||
| 505 | 0 | |a Detailed analysis. Section 6166-deferral of estate tax on business assets -- Relationship of [section] 303 redemptions to [section] 6166 acceleration events -- Deductibility under [section] 2053 of interest payments during [section] 6166 deferral period-pre-1997 act law -- Graegin loans versus 6166 election -- Section 6163-extension of time to pay tax on value of reversionary or remainder interest -- Section 6161-extension of time to pay tax -- Section 6165-bonds when time to pay tax has been extended -- Apportionment of federal estate taxes -- Transferee liability -- Liens -- Obligations and personal liability of executor and other fiduciaries -- Table of worksheets | |
| 520 | |a " ... 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 | ||
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States | |
| 650 | 0 | |a Decedents' estates |x Taxation |z United States | |
| 700 | 1 | |a Gopman, Jonathan E., |d 1965- | |
| 700 | 1 | |a McCawley, Paul B., |d 1970- | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Online version: |a Bekerman, Marc S. |t Estate tax payments and liabilities. |d Arlington, VA : Tax Management, c[2003]- |w (OCoLC)60410261 |
| 780 | 0 | 0 | |a Gopman, Jonathan E., 1965- |t Estate tax payments and liabilities. |d [Washington, D.C.] : Tax Management Inc., ©2003- |w (OCoLC)52317198 |
| 830 | 0 | |a Tax management portfolios ; |v 832-2nd | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?It=email&fname=tm_832&split=1 |
| 907 | |a .b2160298 | ||
| 998 | |a secnd | ||
| 999 | |c 100733 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.832 2012 |p 33940004173777 | ||