Internal Revenue Code:Rule 157. Motion to Retain File in Estate Tax Case Involving Section 6166 Election

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XV. - DECISION

Statute

    Rule 157. Motion to Retain File in Estate Tax Case Involving
        Section 6166 Election
 
      In any estate tax case in which the time for payment of an amount
    of tax imposed by Code Section 2001 has been extended under Code
    Section 6166, the petitioner shall, after the decision is entered
    but before it becomes final, move the Court to retain the Court's
    official case file pending the commencement of any supplemental
    proceeding under Rule 262.
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