§ 6166(i)

GST treated as estate tax

UNDECIDED

0 of 2 settled

  1. 1

    § 6166(i)

    ALL OF
    “To the extent that an interest in a closely held business is the subject of a direct skip (within the meaning of section 2612(c)) occurring at the same time as and as a result of the decedent’s death, then” Opening words
    “an interest in a closely held business is the subject of a direct skip (within the meaning of section 2612(c))” needs Step 2 direct skip UNDECIDED
    “occurring at the same time as and as a result of the decedent’s death”
  2. 2

    § 2612(c)

    direct skip

    ALL OF
    “a transfer subject to a tax imposed by chapter 11 or 12”
    “of an interest in property to a skip person”