In program manager technical assistance, the IRS addressed several issues on the required use of bonds or liens to secure the estate tax attributable to a closely held business and payable in installments under section 6166.
See "Service Addresses Use of Bonds to Secure Estate Tax Payments", 2009 TNT 129-21 (July 9, 2009)
Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.

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