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.
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].
