Pub. L. 85–866, title II, § 206(a)72 Stat. 1681 Pub. L. 93–625, § 7(d)(2)88 Stat. 2115 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Section, added , , , § 6166; amended , (3), , ; renumbered § 6166A and amended , title XX, § 2004(a), , , 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
section 422(f)(1) of Pub. L. 97–34section 6166 of this titleRepeal applicable to estates of decedents dying after , see , set out as an Effective Date of 1981 Amendment note under .