U.S. Code » Title 26 » Subtitle F— Procedure and Administration › CHAPTER 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment

26 U.S.C. § 6166A

Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

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[repealed]

Notes of Decisions
Cited in 1 case, 1989–1989 · leading case: Timothy S. Heffley v. Comm'r, 884 F.2d 279 (7th Cir. 1989).
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Timothy S. Heffley v. Comm'r, 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 “The former 26 U.S.C. § 6166A(a) [repealed August 13, 1981] provided If the value of an interest in a closely-held business which is included in determining the gross estate of a decedent who was (at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 v. Comm'r, 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 “The former 26 U.S.C. § 6166A(a) [repealed August 13, 1981] provided If the value of an interest in a closely-held business which is included in determining the gross estate of a decedent who was (at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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