Subchapter B—Extensions of Time for Payment (§§ 6161—6167)
- § 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 Repealed.]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 Repealed.]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