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

---
identifier: "/us/cfr/t26/s301.6166-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6166-1"
section_name: "Extension of time for payment of estate tax where estate consists largely of interest in closely held business."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.

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).