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U.S Code last checked for updates: Apr 01, 2023
All TitlesTitle 26Subtitle FChapter 62Subchapter B
  • § 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 Repealed.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 Repealed.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
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