| United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...exceed 65 percent of the value of the gross estate reduced by expenses, indebtedness, and losses.8 Under this provision, the executor can elect to defer...years from the due date of the estate tax return. However, interest for the first 5 years is payable annually.8 Thereafter, pursuant to the executor's... | |
| United States. Congress. Joint Committee on Taxation - 1979 - 28 lapas
...estate tax attributable to the decedent's interests in a closely held business (including a farm). Under this provision, the executor can elect to defer...years from the due date of the estate tax return. Thereafter, pursuant to the executor's initial election, the principal amount of the estate tax liability... | |
| United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...extended payment provisions of present law. Under this extended payment provision, the executor could elect to defer principal payments for up to 5 years from the due date of the estate tax return. However, interest for the first five years, payable at the rate of 4 percent, would be payable annually.... | |
| United States. Congress. Joint Committee on Taxation - 1979 - 494 lapas
...decedent's interest in a closely held business (including a farm). Under this provision, the executor may elect to defer principal payments for up to 5 years from the due date of the estate tax return. However, interest for the first 5 years is payable annually. Thereafter, pursuant to the executor's... | |
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