Section 6166. Extension of time for payment of estate tax where estate consists
largely of interest in closely held business
. . .
(b) Definitions and special rules
largely of interest in closely held business
. . .
(b) Definitions and special rules
. . .
(10) Stock in qualifying lending and finance business treated as stock in an active trade
or business company
(A) In general
If the executor elects the benefits of this paragraph, then—