GroundRules
26 CFR 301.6166-1: -1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Time and Place for Paying Tax
For provisions relating to the extension of time for payment of estate tax where estate consists largely of interest in closely held business, see §§ 20.6166-1 to 20.6166-4, inclusive, of this chapter (Estate Tax Regulations).
Collected 2026-08-27T02:25:11Z. Source file · JSON