Written Determinations
IRS Written Determinations are documents the IRS is required to make open to public inspection pursuant to the provisions of I.R.C. Sec. 6110.
IRS Searchable list of Chief Counsel Advice (CCAs), Technical advice memoranda (TAMs), and Private Letter Rulings (PLRs) (1999 to date) available here on the IRS.gov site
Some CCAs related to 6166
Specific IRS Written Determinations around 6166 have UILC 6166.xx-xx
DT CCAs
| IRS Link | UILC | Subject | Release Date | Analysis |
|---|---|---|---|---|
| IRS Link | 2010.04-00 |
Portability Election under 2010(c)(5)(A) |
If the gross estate exceeds $5,000,000, a portability election can be made only on a timely filed return. If the gross estate is less than $5,000,000 and the return is filed late, a portability election will be granted only if a private letter ruling i | |
| IRS Link | 7605.01-00 |
Restrictions on Examination of Taxpayer | "Surveying" a tax return is merely "looking at" a tax return within the meaning of Rev. Proc. 2005-32, and is not an examination | |
| IRS Link | 6501.07-18 |
Estate and Gift Taxes | The donor failed to report prior year taxable gifts on a timely filed gift tax return. The gift tax on the filed return was therefore underpaid. The failure to report those prior year gifts does not extend the statute of limitations for assessing additi | |
| IRS Link | 9999.92-01 |
Freedom of Information Act | A Power of Attorney designated on Form 2848 can request copies of documents in an examination file, and can also request and receive return information of the taxpayer for the year in question, but cannot request 3rd party documents outside the context of | |
| IRS Link | 1313.01-00 |
Determination v. No Determination | An estate's Form 1041 closed-year refund claim was based on a Tax Court stipulated decision settling an asset's value for Form 706 estate tax purposes. The original estate tax value had been used as the 1041 basis value. The estate argued that the mitig | |
| IRS Link | 6103.05-05 |
Disclosure of Estate Return | Heirs at law, next of kin, beneficiaries under a will, and some donees of property may request estate return information if they have a material interest that will be affected by that information, but IRS can withhold items if disclosure would seriously i | |
| IRS Link | 6501.17-00 |
Gifts Not Shown on the Return - Exception to Period of Limitations | Understating values on prior-year gifts does not extend the ASED for adjusting subsequent year gift tax | |
| IRS Link | 6511.00-00 |
Limitations on Credit or Refund (Barred v. Not Barred) | Payment submitted with amended return after ASED may be refunded without a claim | |
| IRS Link | 6401.00-00 |
Amounts Treated as Overpayments | Payment submitted with amended return after ASED is refundable; not refundable if submitted before ASED | |
| IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | Cannot Expand a Partial 6166 Election on a Deficiency | |
| IRS Link | 6166.01-00 |
Election - Time and Manner | Post-filing 6166(a) Election Not Valid for a Deficiency | |
| IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | Form 4768 and Sections 6166, 7479, and 6403 | |
| IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | The tax deferred under section 6166 may not be bifurcated between a 6166(b)(8) portion and a regular 6166(a) portion. While not clearly stated, the estate must have tried to bifurcate the tax attributable to interests in 2 or more closely held business |