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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Time and Place for Paying Tax |
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Place and Due Date for Payment of Tax |
§ 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
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§ 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
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).