Treasury Regulations · 26 CFR
§ 301.6166-1. Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6166
Cite as 26 CFR § 301.6166-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6166
- Length
- 38 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5e6d36e991c3875 Time and Place for Paying Tax
- Place and Due Date for Payment of Tax
Nearby sections
- § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
- § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.