26 C.F.R. § 301.6166-1. - § 301.6166-1 Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business.

Current as of May 27, 2026

Section 301.6166-1 - § 301.6166-1 Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business.Section 301.6166-1 - § 301.6166-1 Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business.

Section 301.6165-1 - § 301.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.Section 301.6201-1 - § 301.6201-1 Assessment Authority.

§ 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).

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