Source: http://section6166.com/Section_6166_g_1_D
Timestamp: 2020-02-23 17:28:57
Document Index: 147831325

Matched Legal Cases: ['art 20', 'art 20', 'art 22', 'art 25', 'art 26', 'art 301']

Section 6166(g)(1)(D) | Section 6166
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Section 6166(g)(1)
Section 6166(g)(1)(D)
Section 6166(g)(1)(D) provides:
(g) Acceleration of payment
(D) Subparagraph (A)(i) does not apply to a transfer of property of the decedent to a person entitled by reason of the decedent's death to receive such property under the decedent's will, the applicable law of descent and distribution, or a trust created by the decedent. A similar rule shall apply in the case of a series of subsequent transfers of the property by reason of death so long as each transfer is to a member of the family (within the meaning of section 267(c)(4)) of the transferor in such transfer.
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IRS interest rates remain the same for the first quarter of 2020 beginning January 1. See Revenue Ruling 2019-28. The regular non-corporate underpayment and overpayment interest rates remain at 5%. IRS personnel often refer to the regular underpayment or overpayment interest rate as "R% interest" or "stat interest", to encompass the different quarterly regular underpayment or overpayment interest rates that might apply within a specific interest computation period.
Note About the Computations
Many computation examples on this site use projected future regular underpayment interest rates based on those in effect at the time the computations were run. As time passed, however, some of those older computations used projected interest rates that did not match the subsequently determined interest rates, so please bear this in mind.
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