Internal Revenue Code · 26 U.S.C.
§ 6162. Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6162
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Regulations
- 2 issued under this section
Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
Regulations under this section
Treasury regulations (26 CFR) issued under § 6162
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 62 TIME AND PLACE FOR PAYING TAX
- Subchapter B Extensions of Time for Payment
Nearby sections
- § 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- § 6162 Repealed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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 763, provided for an extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective on first day of month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.