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U.S. Code Title 26
Subtitle F
Chapter 62
Subchapter B
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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[Section 6162: Repealed.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[Section 6166A: Repealed.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