Section 6166(b)(2) Computation Examples

Section 6166(b)(2) Computations

The § 6166(b)(2) computation examples are based on hypothetical situtations that use the limited facts from the IRS rulings cited therein and as reflected in similar scenarios. Unless stated otherwise, 2016 dates of death are used in the hypotheticals. These illustrative computations are collected under their respective subsections, as follows.

Section 6166(b)(2)(A) - Time for testing

Section 6166(b)(2)(B) - Certain interests held by husband and wife

Section 6166(b)(2)(C) - Indirect Ownership

Section 6166(b)(2)(D) - Certain interests held by members of decedent's family