Section 6166

About the Computations

About the Computations
TABLE: Calculating the 2% Portion of Deferred Tax 1998 - 2022
The Annual Installment
Section 2013 Credit for Tax on Prior Transfers
Notice 2020-23 Covid-19 Automatic Extension of Time to Pay a Section 6166 Installment - Computation Example 1
Notice 2020-23 Covid-19 Automatic Extension - Late 6166 Installment Payment With 6166(g)(3) and 6651(a)(2) Penalties - Computation Example 2
Notice 2020-23 Covid-19 Automatic Extensions of Time to Pay 6166 and 6161 Installments - Computation Example 3
Notice 2020-23 Covid-19 Automatic Extensions of Time to Pay Recalculated Sections 6166 and 6161 Installments After a Supplemental 706 - Computation Example 4

General Concepts
Section 6166 - Statute
Section 6166 - Regulations
Background of Section 6166
Which Taxes Can Be Deferred
Eligibility - Who is Eligible
Active Trade or Business Requirement
The 4 Types of Section 6166 Deferrals - With a Note About LLCs
Publicly Traded Stock Qualifies for the Section 6166 Election

Return Due Date For Interest Computation Purposes
Filing The Original Estate Tax Return
Supplemental Estate Tax Returns
Very Limited 9100 Relief for Late-Filed 6166 Elections
Cincinnati Letters and Forms
Form 4349
General Pipeline Processing
IRS Examinations, Appeals, and Tax Court Cases
Section 7481(d) and Tax Court cases

Section 6166(g)

Section 6166(j) - Regulations

The Annual Installment