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 selected PLRs related to 6166
Note: List non exhaustive
DT PLRs
| PLR | Link | UILC | Subject | Release Date |
|---|---|---|---|---|
| 201702004 | IRS Link | 2055.00-00 |
Transfers for Public, Charitable, and Religious Uses (Deductible v. Not Deductible) | |
| 201403012 | IRS Link | 6166.52-00 |
Acceleration of Estate Tax Payable in Installments | |
| 201403012 | IRS Link | 6166.50-00 |
Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business | |
| 201403012 | IRS Link | 6166.02-00 |
Acceleration of Payments | |
| 201403012 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 201343004 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 201015003 | IRS Link | 2032A.00-0 |
Valuation of Farm Real Property | |
| 201015003 | IRS Link | 2057.00-0 |
Qualified Family Business Interests | |
| 201015003 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 201015003 | IRS Link | 6651.00-00 |
Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | |
| 200939003 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200939003 | IRS Link | 2661.00-0 |
Administration | |
| 200842012 | IRS Link | 6166.03-00 |
Active Trade or Business | |
| 200842012 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200613020 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200613020 | IRS Link | 6166.02-00 |
Acceleration of Payments | |
| 200613020 | IRS Link | 6166.52-00 |
Acceleration of Estate Tax Payable in Installments | |
| 200529006 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200339043 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200339043 | IRS Link | 6166.03-00 |
Active Trade or Business | |
| 200321006 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200321006 | IRS Link | 6166.02-00 |
Acceleration of Payments | |
| 200321006 | IRS Link | 6166.52-00 |
Acceleration of Estate Tax Payable in Installments | |
| 200043031 | IRS Link | 2013.00-00 |
Credit for tax on Prior transfers | |
| 200043031 | IRS Link | 6166.00-00 |
Extension of Time to Pay Estate Tax | |
| 200006034 | IRS Link | 6166.03-00 |
Active Trade or Business | |
| 199929025 | IRS Link | 6166.03-00 |
Active Trade or Business | |
| 8527003 | Link | 6166.00-00 |
IRS formula for the secondary section 6166(k)(5) computation | |
| 8813047 | Link | 6166.00-00 |
Code Secs. 303 and 6166 | |
| 8846001 | Link | 6166.00-00 |
Determination of the amount of a deficiency payable in installments | |
| 8846001-1 | Link | 6166.00-00 |
Determination of the amount of a deficiency payable in installments - Computation Illustration I | |
| 8846001-2 | Link | 6166.00-00 |
Interest is interrelated with the estate tax - Computation Illustration II | |
| 8846001-3 | Link | 6166.00-00 |
The Estate's calculation of deferred tax and the annual installments payable - Computation Illustration III | |
| 8846001-4 | Link | 6166.00-00 |
The IRS calculation of the deferred portion of the deficiency and the annual installments payable - Computation Illustration IV | |
| 6612073550A | Link | 6166.00-00 |
Extension of time for payment of estate tax where estate consists largely of interest in closely held business |