26 USC 6166A: Repealed. Pub. L. 97-34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315
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26 USC 6166A: Repealed. Pub. L. 97-34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315 Text contains those laws in effect on July 2, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 62-TIME AND PLACE FOR PAYING TAXSubchapter B-Extensions of Time for Payment
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[§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 Repealed.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.