United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 62. TIME AND PLACE FOR PAYING TAX |
SubChapter B. Extensions of Time for Payment |
§ 6162. Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976 , 90 Stat. 1825
Latest version.
Remova lDescription
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.
Effective Date
Repeal effective on first day of month which begins more than 90 days after