26 USC 6162: Repealed. Pub. L. 94-455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
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26 USC 6162: Repealed. Pub. L. 94-455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825 Text contains those laws in effect on July 2, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 62-TIME AND PLACE FOR PAYING TAXSubchapter B-Extensions of Time for Payment
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[§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 Repealed.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.