26 CFR 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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Title 26 - Internal Revenue last revised: Feb 11, 2026

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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).

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6166-1