§ 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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/us/cfr/t26/s§ 301.6166-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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).