Extension of time for paying tax.
Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
Extension of time for payment of taxes by corporations expecting carrybacks.
Bonds where time to pay tax or deficiency has been extended.
Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Extension of time for payment of tax attributable to recovery of foreign expropriation losses.
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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