Section 6166(b)(8)

Overview - Section 6166(b)(8)

Section 6166(b)(8) is the holding company election. Section 6166(b)(8) provides:

(8) Stock in holding company treated as business company stock in certain cases

(A) In general

If the executor elects the benefits of this paragraph, then-

(i) Holding company stock treated as business company stock

D7_ID
85 bytes

Tags

Section 6166(b)(8)

Last Updated: 26 March 2014

§ 6166. Extension of time for payment of estate tax where estate consists
largely of interest in closely held business
. . . 
(b) Definitions and special rules
. . .

(8) Stock in holding company treated as business company stock in certain cases

(A) In general
If the executor elects the benefits of this paragraph, then—

D7_ID
77 bytes

Tags

Section 6166(b)(8)