US Code Title 26 Chapter 62 Time and Place for Paying Tax

Subchapter A - Place and Due Date for Payment of Tax

§ 6151 - Time and Place for Paying Tax Shown on Returns
§ 6155 - Payment on Notice and Demand
§ 6157 - Payment of Federal Unemployment Tax on Quarterly or Other Time Period Basis
§ 6159 - Agreements for Payment of Tax Liability in Installments

Subchapter B - Extensions of Time for Payment

§ 6161 - Extension of Time for Paying Tax
§ 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
§ 6167 - Extension of Time for Payment of Tax Attributable to Recovery of Foreign Expropriation Losses

Last modified: October 26, 2015