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) ofPub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section
6166 of this title.
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The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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