Subchapter B –

Extensions of Time For Payment

Pathway

Title 26 > Subtitle F > Chapter 62 > Subchapter B

Details

• Reference: Subchapter B
• Legend: Extensions of Time For Payment
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6151 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6151, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6114 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6114, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6161 – Extension of Time For Paying Tax
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6162 – [Repealed. Pub. L. 94-455, Title XIX, §1906(A)(12), Oct. 4, 1976, 90 Stat. 1825]
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6163 – Extension of Time For Payment of Estate Tax On Value of Reversionary Or Remainder Interest In Property
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6164 – Extension of Time For Payment of Taxes By Corporations Expecting Carrybacks
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6165 – Bonds Where Time to Pay Tax Or Deficiency Has Been Extended
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6166 – Extension of Time For Payment of Estate Tax Where Estate Consists Largely of Interest In Closely Held Business
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6166A – [Repealed. Pub. L. 97-34, Title IV, §422(D), Aug. 13, 1981, 95 Stat. 315]
• Title 26/Subtitle F/Chapter 62/Subchapter B/Section 6167 – Extension of Time For Payment of Tax Attributable to Recovery of Foreign Expropriation Losses