U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter B - Extensions of Time for Payment Sec. 6162 - Repealed. Pub. L. 94-455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825 From the U.S. Government Publishing Office, www.gpo.gov
[§6162. Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
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.