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2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 62 - Time and Place for Paying Tax
Subchapter B - Extensions of Time for Payment
Front Matter
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EDITORIAL NOTES
AMENDMENTS
1981—Pub. L. 97–34, title IV, §422(e)(5)(C), Aug. 13, 1981, 95 Stat. 316, substituted in item 6166 "Extension of time" for "Alternate extension of time" and struck out item 6166A "Extension of time for payment of estate tax where estate consists largely of interest in closely held business". 1976—Pub. L. 94–455, title XIX, §1906(b)(4), title XX, §2004(f)(5), Oct. 4, 1976, 90 Stat. 1833, 1872, struck out item 6162 "Extension of time for payment of tax on gain attributable to liquidation of personal holding companies", added item 6166, and renumbered former item 6166 as 6166A. 1966—Pub. L. 89–384, §1(g)(2), Apr. 8, 1966, 80 Stat. 104, added item 6167. 1958—Pub. L. 85–866, title II, §206(b), Sept. 2, 1958, 72 Stat. 1684, added item 6166. |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter B - Extensions of Time for Payment - Front Matter |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 72 Stat. 1684 80 Stat. 104 90 Stat. 1833 95 Stat. 316 |
| Public Law 85-866, Public Law 89-384, Public Law 94-455, Public Law 97-34 |
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