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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 62— TIME AND PLACE FOR PAYING TAX · Subchapter B— Extensions of Time for Payment · § 6166A

§ 6166A. Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

117 words·~1 min read·/usc/title-26/section-6166a

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Section, added Pub. L. 85–866, title II, § 206(a), Sept. 2, 1958, 72 Stat. 1681, § 6166; amended Pub. L. 93–625, § 7(d)(2), (3), Jan. 3, 1975, 88 Stat. 2115; renumbered § 6166A and amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2004(a), Oct. 4, 1976, 90 Stat. 1834, 1862, provided for an extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Connections2 cite this · traces to 1
7 references not yet in our index
  • Pub. L. 85–866, title II, § 206(a)
  • 72 Stat. 1681
  • Pub. L. 93–625, § 7(d)(2)
  • 88 Stat. 2115
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • section 422(f)(1) of Pub. L. 97–34
Citation graph
cites case law
§ 6166A
Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
U.S.C.×2
Pub. L.Pub. L. 85–866, title II, § 206(a)
Stat.72 Stat. 1681
Pub. L.Pub. L. 93–625, § 7(d)(2)
Stat.88 Stat. 2115
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 8 · showing 6Cited by 2 across 1 source
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