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Internal Revenue Code · 26 U.S.C.

Chapter 62. TIME AND PLACE FOR PAYING TAX

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Place and Due Date for Payment of Tax §§ 6151–6159

    1. § 6151 Time and place for paying tax shown on returns
    2. § 6152 Repealed
    3. § 6153 Repealed
    4. § 6154 Repealed
    5. § 6155 Payment on notice and demand
    6. § 6156 Repealed
    7. § 6157 Payment of Federal unemployment tax on quarterly or other time period basis
    8. § 6158 Repealed
    9. § 6159 Agreements for payment of tax liability in installments

  2. Subchapter B Extensions of Time for Payment §§ 6161–6167

    1. § 6161 Extension of time for paying tax
    2. § 6162 Repealed
    3. § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
    4. § 6164 Extension of time for payment of taxes by corporations expecting carrybacks
    5. § 6165 Bonds where time to pay tax or deficiency has been extended
    6. § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
    7. § 6166A Repealed
    8. § 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses