
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6166A]

 
                     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 Repealed.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, Sec. 422(d), 
        Aug. 13, 1981, 95 Stat. 315]
        
    Section, added Pub. L. 85-866, title II, Sec. 206(a), Sept. 2, 1958, 
72 Stat. 1681, Sec. 6166; amended Pub. L. 93-625, Sec. 7(d)(2), (3), 
Jan. 3, 1975, 88 Stat. 2115; renumbered Sec. 6166A and amended Pub. L. 
94-455, title XIX, Sec. 1906(b)(13)(A), title XX, Sec. 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.
