{
  "id": "ELE_ESTATE_TAX_INSTALLMENT_DECLARATORY_JUDGMENT",
  "name": "Declaratory Judgment for Section 6166 Eligibility",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to executors of estates consisting largely of interests in closely held businesses where there is a controversy regarding Section 6166 eligibility.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows an estate to seek a Tax Court ruling to confirm eligibility for 15-year installment payments of estate tax when the IRS fails to make a determination or denies the election.",
  "irc_reference": "IRC §7479",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}