Ezel / IRS Rulings / 200910042

CCA 200910042: An estate could apply section 6166(c) to only some business interests

Number
200910042
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension of Time to Pay Estate Tax
Topics
Procedure, penalties, and administration
Code sections
§ 6166
Ruling dated
January 13, 2009
Publicly released
March 6, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel addressed four business interests held by an estate. The estate could use section 6166(c) for three businesses and separately bifurcate the fourth if that business independently qualified. Section 6166(c) therefore could apply to some, but not all, of an estate's business interests.

Ruling snapshot

  • Question: Could an estate use section 6166(c) for only some of its business interests?
  • Outcome: Advice given: yes, with the fourth business considered separately if it independently qualified.
  • Key authorities: IRC § 6166(c).

Full text (IRS public release)

ID: CCA_2009011308080420 Number: 200910042
Release Date: 3/6/2009
Office: -------------
UILC: 6166.00-00

From: -------------------
Sent: Tuesday, January 13, 2009 8:08:08 AM
To: ----------------------
Cc:
Subject: RE: Bifurcation Follow Up

I think that we can use 6166(c) for three businesses and then bifurcate the fourth business if it
independently qualifies as your facts indicate below. In other words, 6166(c) can be used for some, but
not all business interests in an estate. Please let me know if you have any questions.

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