The Resource 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

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

Label
Estate tax payments and liabilities : sections 6161 and 6166
Title
Estate tax payments and liabilities
Title remainder
sections 6161 and 6166
Statement of responsibility
by Marc S. Bekerman ; based on an earlier version by Jonathan E. Gopman and Paul B. McCawley
Creator
Contributor
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Bekerman, Marc S
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 832-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
  • 1965-
  • 1970-
http://library.link/vocab/relatedWorkOrContributorName
  • Gopman, Jonathan E.
  • McCawley, Paul B.
  • Tax Management Inc
Series statement
Estates, gifts, and trusts
Series volume
832-2nd
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Decedents' estates
  • Close corporations
Label
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
Instantiates
Publication
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)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
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 -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60410261
System details
Mode of access: World Wide Web
Label
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
Publication
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)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
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 -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60410261
System details
Mode of access: World Wide Web

Library Locations

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      39.954941 -75.193362
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