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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6162 Repealed. Pub. L. 94455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825] us united_states_code code_section 26 INTERNAL REVENUE CODE 62 TIME AND PLACE FOR PAYING TAX 6162 26 U.S.C. § 6162 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6162 data/legal/raw/us/code/title-26/usc26.xml 3c486651b431aa2cba44a0dd27ce5a20d22bbeeaf5ca3f7385b1432f69c4e5c7 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c5546703b45d9f2dc226fdf7aaf877f22a528933da4a4f15db644d5f37e3f958 2026-07-04 official
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26 U.S.C. § 6162 - Repealed. Pub. L. 94455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]

Notes

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 RepealRepeal effective on first day of month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.