26 U.S.C. § 6166A
Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
[repealed]
Notes of Decisions
Cited in 1
case, 1989–1989 · leading case: Timothy S. Heffley, as of the Est. of Opal P. Heffley, Deceased v. Comm'r of Internal Revenue, 884 F.2d 279 (7th Cir. 1989).
Timothy S. Heffley, as of the Est. of Opal P. Heffley, Deceased v. Comm'r of Internal Revenue, 884 F.2d 279 (7th Cir. 1989). “The former 26 U.S.C. § 6166A(a) [repealed August 13, 1981] provided If the value of an interest in a closely-held business which is included in determining the gross estate of a decedent who was (at the date of his death) a citizen or resident of the United States exceeds…”
— 26 U.S.C. § 6166A(a) — 1 case
Timothy S. Heffley, as of the Est. of Opal P. Heffley, Deceased v. Comm'r of Internal Revenue, 884 F.2d 279 (7th Cir. 1989). “The former 26 U.S.C. § 6166A(a) [repealed August 13, 1981] provided If the value of an interest in a closely-held business which is included in determining the gross estate of a decedent who was (at the date of his death) a citizen or resident of the United States exceeds…”
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