Implements § 6166Open in workspace
Reg. § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
26 CFR § 301.6166-1eCFR, current through 2026-07-14
For provisions relating to the extension of time for payment of estate tax where estate consists largely of interest in closely held business, see , inclusive, of this chapter (Estate Tax Regulations).