Chapter 62: TIME AND PLACE FOR PAYING TAX
Subchapter A: Place and Due Date for Payment of Tax
- Section 6151: Time and place for paying tax shown on returns
- [Section 6152: Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
- [Section 6153: Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
- [Section 6154: Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
- Section 6155: Payment on notice and demand
- [Section 6156: Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
- Section 6157: Payment of Federal unemployment tax on quarterly or other time period basis
- [Section 6158: Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
- Section 6159: Agreements for payment of tax liability in installments
Subchapter B: Extensions of Time for Payment
- Section 6161: Extension of time for paying tax
- [Section 6162: Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
- Section 6163: Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- Section 6164: Extension of time for payment of taxes by corporations expecting carrybacks
- Section 6165: Bonds where time to pay tax or deficiency has been extended
- Section 6166: Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- [Section 6166A: Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
- Section 6167: Extension of time for payment of tax attributable to recovery of foreign expropriation losses