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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)
Table Of Contents
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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 Table Of Contents |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 6161. | Extension of time for paying tax. |
| [6162. | Repealed.] |
| 6163. | Extension of time for payment of estate tax on value of reversionary or remainder interest in property. |
| 6164. | Extension of time for payment of taxes by corporations expecting carrybacks. |
| 6165. | Bonds where time to pay tax or deficiency has been extended. |
| 6166. | Extension of time for payment of estate tax where estate consists largely of interest in closely held business. |
| [6166A. | Repealed.] |
| 6167. | Extension of time for payment of tax attributable to recovery of foreign expropriation losses. |
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