[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6166-1] [Page 154] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Time and Place for Paying Tax Sec. 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 Sec. Sec. 20.6166-1 to 20.6166-4, inclusive, of this chapter (Estate Tax Regulations).