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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.6166-1

Reg. 301.6166-1
Extension of time for payment of estate tax where estate consists largely of interest in closely held business

January 14, 2024


§ 301.6165-1 « Browse » § 301.6201-1

See related I.R.C. 6166

Treas. Reg. § 301.6166-1.  Extension of time for payment of estate tax where estate consists largely of interest in closely held business

For provisions relating to the extension of time for payment of estate tax where estate consists largely of interest in closely held business, see ยงยง 20.6166-1 to 20.6166-4, inclusive, of this chapter (Estate Tax Regulations).

 

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