26 U.S. Code Chapter 62, Subchapter B - Extensions of Time for Payment

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 Repealed.] 6163.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 Repealed.] 6167.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.
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.

 

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