Estate tax payments and liabilities : sections 6161 and 6166 / by Marc S. Bekerman ; based on an earlier version by Jonathan E. Gopman and Paul B. McCawley.
2003
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Author
Title
Estate tax payments and liabilities : sections 6161 and 6166 / by Marc S. Bekerman ; based on an earlier version by Jonathan E. Gopman and Paul B. McCawley.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, c[2003]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 832-2nd.
Formatted Contents Note
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
Working papers.
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
Working papers.
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."
Note
Authors: Jonathan E. Gopman and Paul B. McCawley, <oct. 4, 2007>.
Formerly published in Washington, D.C., 2003-2007.
Title from title screen (viewed Mar. 22, 2012).
Formerly published in Washington, D.C., 2003-2007.
Title from title screen (viewed Mar. 22, 2012).
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Location
www
Available in Other Form
Print version: Bekerman, Marc S. Estate tax payments and liabilities. Arlington, VA : Tax Management Inc., ©2012-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in