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§6166A — Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

3 cases·3 cited

Statute Text — 26 U.S.C. §6166A

[§ 6166A. Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315] 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. 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. 97–34, set out as an Effective Date of 1981 Amendment note under section 6166 of this title.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
  • Treas. Reg. §Treas. Reg. §20.6166A-1(a) In general.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(b) Limitation on amount of tax payable in installments.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(c) Number of installments and dates for payment.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(d) Deficiencies.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(e) Notice of election—(1) Filing of notice.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(f) Time for paying interest.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(g) Extensions of time for payment in hardship cases.
  • Treas. Reg. §Treas. Reg. §20.6166A-1(h) Prepayments.
  • Treas. Reg. §Treas. Reg. §20.6166A-2 Definition of an interest in a closely held business
  • Treas. Reg. §Treas. Reg. §20.6166A-2(a) In general.
  • Treas. Reg. §Treas. Reg. §20.6166A-2(b) Number of partners or shareholders.
  • Treas. Reg. §Treas. Reg. §20.6166A-2(c) Carrying on a trade or business.
  • Treas. Reg. §Treas. Reg. §20.6166A-2(d) Interests in two or more closely held businesses.
  • Treas. Reg. §Treas. Reg. §20.6166A-3 Acceleration of payment
  • Treas. Reg. §Treas. Reg. §20.6166A-3(a) In general.
  • Treas. Reg. §Treas. Reg. §20.6166A-3(b) Undistributed net income of estate.
  • Treas. Reg. §Treas. Reg. §20.6166A-3(c) Failure to pay installment on or before due date.
  • Treas. Reg. §Treas. Reg. §20.6166A-3(d) Withdrawal of funds from business.
  • Treas. Reg. §Treas. Reg. §20.6166A-3(e) Disposition of interest in business.
  • Treas. Reg. §Treas. Reg. §20.6166A-3(f) Information to be furnished by executor.
  • Treas. Reg. §Treas. Reg. §20.6166A-3(i) §20.6166A-3(i)
  • Treas. Reg. §Treas. Reg. §20.6166A-4 Special rules applicable where due date of return was before September 3, 1958
  • Treas. Reg. §Treas. Reg. §20.6166A-4(a) In general.
  • Treas. Reg. §Treas. Reg. §20.6166A-4(b) Tax to which election applies.

3 Citing Cases

Sunoco, Inc. v. Commissioner 122 T.C. 88 · 2004

iciency and that the estate tax was less than the amount that had been paid. The issue in that case was whether the term “overpayment” in section 6512(b) could include amounts that were paid as interest, pursuant to an installment payment plan under section 6166A. The Commissioner argued that the Court was without jurisdiction to decide issues concerning interest, and that the personal representative had to bring a separate action in a U.S. District Court or in the predecessor of the Court of Fe

Robinson v. Commissioner 119 T.C. 44 · 2002

r loss from a passive activity of the taxpayer, (D) any qualified residence interest within the meaning of paragraph (3)), and (E) any interest payable under section 6601 on any unpaid portion of the tax imposed by section 2001 for the period during which an extension of time for payment of such tax is in effect under section 6163 or 6166 or under section 6166A (as in effect before its repeal by the Economic Recovery Tax Act of 1981).

Seymour v. Commissioner 109 T.C. 279 · 1997

loss from a passive activity of the taxpayer, (D) any qualified residence interest (within the meaning of paragraph (3)), and (E) any interest payable under section 6601 on any unpaid portion of the tax imposed by section 2001 for the period during which an extension of time for payment of such tax is in effect under section 6163 or 6166 or under section 6166A (as in effect before its repeal by the Economic Recovery Tax Act of 1981).