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

§ 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 §§ 20.6166-1 to 20.6166-4, inclusive, of this chapter (Estate Tax Regulations).