SECTION 6166

Section 6166(b)(8), with a maximum of 10 installments for a section 6166(b)(8)(B)(i) election, or a maximum of 5 installments for a section 6166(b)(8)(B)(ii) election, the first of which is due in either case on the estate tax return date (determined without regard to any extensions); and... Section 6166(h) is not a type of deferral - it is a type of election, which is available only to an estate that did not make a section 6166 election or a protective section 6166 election on the original return. This election applies only to a deficiency that has been assessed and not to the original amount of tax... The primary focus in constructing this site has been to illustrate legal concepts through computation examples. Narrative descriptions of the methods used and choices that were made in arriving at the various computation results are included to clarify certain elements in the computations. Nowhere else on the Internet can one find comparable in-depth analyses of actual section 6166..