IRC Authority Graph

§6616

1 cases·1 cited

Statute Text — 26 U.S.C. §6616

Statute text not available for this section.

1 Citing Cases

Estate of Clara M. Morrissette, Deceased, Kenneth Morrissette, Donald J. Morrissette, and John D. Morrissette, Personal Representatives, Petitioners T.C. Memo. 2021-60 · 2021

Restructuring of Real Estate Holdings As part of the 2006 plan, the CMM trust restructured its real estate holdings and began to use AEM, Inc., to manage the properties so that the estate could qualify for the section 6616 payment deferral for a portion of the estate tax.