26 C.F.R. § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
§ 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
