2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 62 - TIME AND PLACE FOR PAYING TAX (§§ 6151 - 6167)
Subchapter B - Extensions of Time for Payment (§§ 6161 - 6167)
Section 6162 - Repealed. Pub. L. 94-455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825

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Publication Title	United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contained Within	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and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter B - Extensions of Time for Payment Sec. 6162 - Repealed. Pub. L. 94-455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
Contains	section 6162
Date	2012
Laws in Effect as of Date	January 15, 2013
Positive Law	No
Disposition	repealed
Statutes at Large Reference	90 Stat. 1825
Public Law Reference	Public Law 94-455

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Extensions of Time for Payment - 26 U.S.C. § 6162 (2012)

[§6162. Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 763, provided for an extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

Effective Date of Repeal

Repeal effective on first day of month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.

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