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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6166A Repealed. Pub. L. 9734, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315] us united_states_code code_section 26 INTERNAL REVENUE CODE 62 TIME AND PLACE FOR PAYING TAX 6166A 26 U.S.C. § 6166A current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6166A data/legal/raw/us/code/title-26/usc26.xml 59095d78081c1ce9e1fdc585f4526ba4bf4991febdd947c02a5da3f73d32ba85 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 95ccd08a297d878917ee121ef2e06ab53f5b6b1536dbb8cb7d837881f7a78e46 2026-07-04 official
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26 U.S.C. § 6166A - Repealed. Pub. L. 9734, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

Notes

Section, added Pub. L. 85866, title II, § 206(a), Sept. 2, 1958, 72 Stat. 1681, § 6166; amended Pub. L. 93625, § 7(d)(2), (3), Jan. 3, 1975, 88 Stat. 2115; renumbered § 6166A and amended Pub. L. 94455, 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.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 9734, set out as an Effective Date of 1981 Amendment note under section 6166 of this title.