If the estate qualifies for the Section 6166 deferral, under what circumstances may the tax be accelerated? 1. The tax may not be accelerated. II. When all or a significant portion of the business is disposed or liquidated. III. When interest or installment payments are not made within six months of the due date.

If the estate qualifies for the Section 6166 deferral, under what circumstances may the tax be accelerated? 1. The tax may not be accelerated. II. When all or a significant portion of the business is disposed or liquidated. III. When interest or installment payments are not made within six months of the due date.

SWFT Corp Partner Estates Trusts

42nd Edition

ISBN:9780357161548

Author:Raabe

Publisher:Raabe

Chapter19: Family Tax Planning

Section: Chapter Questions

Problem 12DQ

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