CHAPTER 62 — Time and Place for Paying Tax
17 sections.
Subchapter A — Place and Due Date for Payment of Tax 9 sections
- § 6151. — Time and place for paying tax shown on returns
- [§ 6152. — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
- [§ 6153. — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
- [§ 6154. — Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
- § 6155. — Payment on notice and demand
- [§ 6156. — Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
- § 6157. — Payment of Federal unemployment tax on quarterly or other time period basis
- [§ 6158. — Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
- § 6159. — Agreements for payment of tax liability in installments
Subchapter B — Extensions of Time for Payment 8 sections
- § 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 — Repealed.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 — Repealed.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