The estate of Janet, who currently is still alive, almost meets the computational requirements for an election

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The estate of Janet, who currently is still alive, almost meets the computational requirements for an election under § 6166. Janet is not concerned about these tests, however, because she plans to give away her life insurance policy before her death. Thus, she believes, her estate then will meet the requirements of § 6166. Any comment?

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South Western Federal Taxation 2016 Corporations Partnerships Estates And Trusts

ISBN: 9781305399884

39th Edition

Authors: James Boyd, William Hoffman, Raabe, David Maloney, Young

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