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
• § 6152. Repealed
• § 6153. Repealed
• § 6154. Repealed
• § 6155. Payment On Notice and Demand
• § 6156. [Repealed]
• § 6157. Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis
• § 6158. Repealed
• § 6159. Agreements For Payment of Tax Liability In Installments

Subchapter B. Extensions of Time For Payment

• § 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 Repealed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 Repealed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