Estate
Tax Elections
- Special
use valuation under - IRC §2032A
- Alternative
valuation under - IRC §2032
- Generation skipping tax exemption- IRC §2631 & §2632
- QTIP election- IRC §2056(b)(7)
- Disclaimers under IRC §2518
- Redemptions of stock
under §303
- Deferral of
estate tax under §6161
- Extension of
time to pay estate taxes closely held business assets exceed 35% of the gross
estate under §6166
- Equitable adjustments
Income Tax Elections
- Choice of fiscal year IRC §441
- Election under IRC §643(e)
- Elections under IRC §645
- Election to file a joint final income tax return return- IRC
6013(a)
- Election to take a deduction as an income tax deduction
rather than an estate tax deduction under §2053 & §2054
- Treatment of Income in Respect of a Decedent (IRD)
- Treatment of Deductions in Respect of a Decedent (DRD)
Entity Related Elections
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