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Sec. 6166A - Repealed.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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Citation 26 U.S.C. § 6166A (2019)
Section Name [§6166A. Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315]
Repeal Summary

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.

Editorial Notes 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.

Publication Title United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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Sec. 6166A - Repealed.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
Contains section 6166A
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition repealed
Statutes at Large References 72 Stat. 1681
88 Stat. 2115
90 Stat. 1834
95 Stat. 315
Public Law References Public Law 85-866, Public Law 93-625, Public Law 94-455, Public Law 97-34
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