Section 6166(h) | NELSON M BLAKELY, LLC

Section 6166(h) Example 1 - Deficiency generated entirely by a 6166 value increase where zero tax was originally assessed

Section 6166(h) - Election on a Deficiency

Read more about Section 6166(h) Example 1 - Deficiency generated entirely by a 6166 value increase where zero tax was originally assessed

Section 6166(h) Example 2 - Part of a deficiency is attributable to an increase in non-6166 asset values

Section 6166(h) - Election on a Deficiency

Read more about Section 6166(h) Example 2 - Part of a deficiency is attributable to an increase in non-6166 asset values

Section 6166(h) Example 3 - Multiple changes including a Schedule K decrease and a Long Form apportionment of deficiency

Section 6166(h) - Election on a Deficiency

Read more about Section 6166(h) Example 3 - Multiple changes including a Schedule K decrease and a Long Form apportionment of deficiency

Section 6166(h) Example 4 - CCA 201302037 illustration where no part of a deficiency is eligible for a section 6166(h) election

Section 6166(h) - Election on a Deficiency

Read more about Section 6166(h) Example 4 - CCA 201302037 illustration where no part of a deficiency is eligible for a section 6166(h) election

Section 6166(h) Overview

Read more about Section 6166(h) Overview

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