The Library · 26 U.S.C. § 6166

IRC § 6166: Extension of time for estate tax on closely held business

Paying estate tax in instalments when a closely held business is a large part of the estate.

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26 U.S.C. § 6166

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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2026-10-21, from www.govinfo.gov

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26 U.S.C. § 6166 (2024 main edition), copy retrieved 2026-10-21, SHA-256 9f4d74081e46b5d215b56bc7dd12cbc12d5587c7e9883a9ef00bbd9bb83c6788, paretoalphasystems.com/library/irc-6166

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IRC § 6166: Extension of time for estate tax on closely held business

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IRC § 4940: Excise tax on net investment income

IRC § 4941: Self-dealing

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IRC § 4943: Excess business holdings