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General Concepts

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(GC) - Section 6166 - General Concepts
  • General Concepts
  • Section 6166

General Concepts

  • Section 6166 - Statute
  • Section 6166 - Regulations
  • Background of Section 6166
  • Which Taxes Can Be Deferred
  • Eligibility - Who is Eligible
  • Active Trade or Business Requirement
  • The 4 Types of Section 6166 Deferrals - With a Note About LLCs
  • Publicly Traded Stock Qualifies for the Section 6166 Election
  • Background of Section 6166
  • Procedures
  • Computations
  • Eligibility
  • The Annual Installment
  • Active Trade or Business Requirement
  • Publicly Traded Stock Qualifies for the Section 6166 Election
  • About the Computations
  • Section 6166(j) - Regulations

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ยง6166/K/4

Section 6166(k)(4) - Interest - 6601(j)
Section 6601(j) Example 1
Section 6601(j) Example 2
Section 6601(j) Example 3
Section 6601(j) Example 4
Section 6601(j) Example 5

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