Internal Revenue Code · 26 U.S.C.
§ 6166A. Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6166A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 2 other regulations
- Regulations
- 4 issued under this section
Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315
Regulations under this section
Treasury regulations (26 CFR) issued under § 6166A
- § 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6166A-2 Definition of an interest in a closely held business.
- § 20.6166A-3 Acceleration of payment.
- § 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 2 regulations not issued under it
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 62 TIME AND PLACE FOR PAYING TAX
- Subchapter B Extensions of Time for Payment
Nearby sections
- § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6164 Extension of time for payment of taxes by corporations expecting carrybacks
- § 6165 Bonds where time to pay tax or deficiency has been extended
- § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6166A Repealed
- § 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 85–866, title II, § 206(a), Sept. 2, 1958, 72 Stat. 1681, § 6166; amended Pub. L. 93–625, § 7(d)(2), (3), Jan. 3, 1975, 88 Stat. 2115; renumbered § 6166A and amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2004(a), Oct. 4, 1976, 90 Stat. 1834, 1862, provided for an extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 6166 of this title.