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26 CFR Part 301 Procedure and Administration - complete›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…

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

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).

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▸Contents — 26 CFR Part 301 Procedure and Administration - complete
26 CFR Part 301 Procedure and Administration - complete

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