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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 62—TIME AND PLACE F...
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Subchapter B—Extensions of Time for Payment (§§...
Subchapter B—Extensions of Time for Payment (§§ 6161 – 6167)
§ 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 Repealed.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 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 Repealed. 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 expropriation losses