IRMs - Internal Revenue Manuals
The IRM is the source of instructions to IRS staff, and includes policies, delegated authorities, procedures, instructions, and guidelines related to the operation of the Service.
DT IRMs
| IRM | Part | Chapter | Section | Description |
|---|---|---|---|---|
| 25.6.1 | 25 - Special Topics | 6 - Statute of Limitations | 25.1 - Estate and Gift Tax Examinations | |
| 3.11.106 | 3 - Submission Processing | 11 - Returns and Documents Analysis | 11.106 - Estate and Gift Tax Returns | |
| 3.11.106.108 | 3 - Submission Processing | 11 - Returns and Documents Analysis | 11.106 - Estate and Gift Tax Returns | |
| 4 | 4 - Examining Process | Examining Process Index, IRM 4.1 - 4.119 (Includes Estate Tax IRMs 4.25.1 - 4.25.14 |
||
| 4.25.1 | 4 - Examining Process | 25 - Estate and Gift Tax | ||
| 4.25.10 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.10 - Estate and Gift Tax Case Closing Procedures | |
| 4.25.11 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.11 - Estate and Gift Tax Special Examination Procedures | |
| 4.25.12 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.12 - Estate and Gift Tax Valuation Assistance | |
| 4.25.13 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.13 - Estate and Gift Tax Appeals, Mediation, and Settlement Procedures | Estate and Gift Tax Appeals, Mediation, and Settlement Procedures |
| 4.25.14 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.14 - Estate and Gift Tax Miscellaneous Procedures | |
| 4.25.2 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.2 - Campus Procedures for Estate Tax | |
| 4.25.3 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.3 - Estate and Gift Tax Planning, Classification, and Selection | |
| 4.25.4 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.4 - International Estate and Gift Tax Examinations | |
| 4.25.5 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.5 - Technical Guidelines for Estate and Gift Tax Issues | |
| 4.25.6 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.6 - Report Writing Guide for Estate and Gift Tax Examinations | |
| 4.25.7 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.7 - Estate and Gift Tax Penalty and Fraud Procedures | |
| 4.25.8 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.8 - Estate and Gift Tax Delinquent Returns and SFR Procedures | |
| 4.25.9 | 4 - Examining Process | 25 - Estate and Gift Tax | 25.9 - Requests for Abatement, Claims for Refund, and Doubt as to Liability in Estate and Gift Tax Cases | Requests for Abatement, Claims for Refund, and Doubt as to Liability in Estate and Gift Tax Cases |
| 5.5.6 | 5 - Collecting Process | 5 - Decedent Estates and Estate Taxes | ||
| 8.7.4 | 8 - Appeals | 7 - Technical and Procedural Guidelines | 25.4 - International Estate and Gift Tax Examinations |
Copyrights Section 6166