26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6166A

Repealed.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

Ch. 62 — TIME AND PLACE FOR PAYING TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 62
Statutory Text

26 U.S.C. § 6166A — Repealed. Pub. L. 97-34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter B - Extensions of Time for Payment Sec. 6166A - Repealed. Pub. L. 97-34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315 From the U.S. Government Publishing Office, www.gpo.gov

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 Repealed.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

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.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 6166 of this title.

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