How many estate tax installment payments allowed under code 6166?

Under Internal Revenue Code Section 6166, an estate can elect to pay estate tax in installments over a period of up to 15 years. The first payment is typically due nine months after the date of death, with subsequent payments made annually. However, the election can only be made if the estate meets certain criteria, such as having a closely held business. The installment payments can help ease the financial burden on the estate during the settlement process.