26 USC § 6166A - Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
---
identifier: "/us/usc/t26/s6166A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6166A - Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6166A"
section_name: "Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]"
chapter_number: 62
chapter_name: "TIME AND PLACE FOR PAYING TAX"
subchapter_number: "B"
subchapter_name: "Extensions of Time for Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6166A. Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
Section, added , , , § 6166; amended , (3), , ; renumbered § 6166A and amended , title XX, § 2004(a), , , 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 Repeal
Repeal applicable to estates of decedents dying after , see , set out as an Effective Date of 1981 Amendment note under .