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2019 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 62 - Time and Place for Paying Tax
Subchapter B - Extensions of Time for Payment
Sec. 6166A - Repealed. Pub. L. 97-34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315
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26 U.S.C. § 6166A (2019) |
[§6166A. Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315] |
Section, added Pub. L. 85–866, title II, §206(a), Sept. 2, 1958, 72 Stat. 1681, §6166; amended Pub. L. 93–625, §7(d)(2), (3), Jan. 3, 1975, 88 Stat. 2115; renumbered §6166A and amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), title XX, §2004(a), Oct. 4, 1976, 90 Stat. 1834, 1862, provided for an extension of time for payment of estate tax where estate consists largely of interest in closely held business. |
EFFECTIVE DATE OF REPEAL
Repeal applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 6166 of this title. |
United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter B - Extensions of Time for Payment Sec. 6166A - Repealed. Pub. L. 97-34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315 |
section 6166A |
2019 |
January 24, 2020 |
No |
repealed |
72 Stat. 1681 88 Stat. 2115 90 Stat. 1834 95 Stat. 315 |
Public Law 85-866, Public Law 93-625, Public Law 94-455, Public Law 97-34 |
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