{"data":{"id":"us/26-cfr-301.6166-1","jurisdiction":"us","citation":"26 CFR 301.6166-1","heading":"-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.","body":"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).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a91deeb08b2f37c4fe617023b9b7424547420b8476c4f209f0b128b35894f46a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6165-1","next":"us/26-cfr-301.6201-1"},"notice":"GroundRules: Original legal text. Not legal advice."}