CHAPTER 62— TIME AND PLACE FOR PAYING TAX
Subchapter B— Extensions of Time for Payment
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 6161. Extension of time for paying tax
- § 6162. Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
- § 6163. Extension of time for payment of estate tax on value of reversionary or…
- § 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…
- § 6166A. Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
- § 6167. Extension of time for payment of tax attributable to recovery of foreign…
Get a plain-English answer with a citation back to this text.
Ask AI about this code