Public Law 119-102 (07/12/2026)
Subchapter B Extensions of Time for Payment
Browse 0 units and 8 sections in Subchapter B Extensions of Time for Payment of Title 26.
Sections in Subchapter B
§ 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Repealed.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Repealed.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