26 CFR § 301.6166-1
Extension of time for payment of estate tax where estate consists largely of interest in closely held business
June 25, 2020
CFR

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).


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