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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Table of Contents:
- 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