26-U.S.C.-6166A

[§6166A – Repealed. Pub. L. 97-34, Title Iv, §422(D), Aug. 13, 1981, 95 Stat. 315]

Pathway

Title 26 > Subtitle F > Chapter 62 > Subchapter B > Section 6166A

Details

• Reference: Section 6166A
• Legend: [§6166A – Repealed. Pub. L. 97-34, Title Iv, §422(D), Aug. 13, 1981, 95 Stat. 315]
• USCode Year: 2013

Provision Content

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.

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6151 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6151, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6114 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6114, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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