CCA 200912023
Special Lien for Estate Tax Deferred Under Section 6166
ID:
Office:
UILC:
CCA_2009022314552053
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6324A.00-00
Number: 200912023
Release Date: 3/20/2009
From: ---
Sent: Monday, February 23, 2009 2:55:25 PM
To: ---
Cc:
Subject: RE: did ---talk to you??
Hi --- The amount stated in the advice is the ceiling. If you look at the statute, it is permissive: "The maximum value the Secretary may require..." I think if you reread the memo that comes through. Let me know if that makes sense to you.
Thanks. ps Did not see --- today either.
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Source: view the official PDF
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