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    Internal Revenue Service
 Revenue Ruling

Rev. Rul. 66-62

1966-1 C.B. 272

Full Text

Rev. Rul. 66-62 

Where a change in the operation of a business from a corporate form to an
unincorporated form does not alter materially the business (operation of an
office building) or the interest of the estate in the business, it is held
that the change does not bring about the application of section
6166(h)(1)(A) of the Internal Revenue Code of 1954 so as to cause a
termination of the installment privilege otherwise available to the estate
under the provisions of section 6166(a) of the Code.