26 U.S.C. 6161: Extension of time for paying tax

2002

• Pub. L. 107–134 added par. (3). (Victims of Terrorism Tax Relief Act of 2001) Law text · (d)

1988

• Pub. L. 100–418 substituted "or 44" for "44, or 45" in two places. · (b)

1981

• Pub. L. 97–34 struck out reference to section 6166A. · (a)

1980

• Pub. L. 96–223 inserted references to chapter 45. · (b)
• Pub. L. 96–589 substituted "Claims in cases under title 11 of the United States Code or in receivership proceedings" for "Claims in bankruptcy or receivership proceedings" in heading, and substituted reference to cases under title 11 of the United States Code, for reference to bankrupt… · (c)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §2004(c)(1), struck out in subpar. (A) "that the payment, on the due date, of" before "any part of the amount", in subpar. (B) provisions relating to payment, on the date fixed for payment of any installment, and subpar. (C) which related to payment upon notice and d… · (a)
• Pub. L. 94–455, §§1307(d)(2)(C), 1605(b)(3), 2004(c)(2), among other changes, inserted reference to chapter 41, effective on or after Oct. 4, 1976, and reference to chapter 44, applicable to taxable years of real estate investment trusts beginning after Oct. 4, 1976, and struck out pro… · (b)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (d)

1974

• Pub. L. 93–406 inserted references to chapter 43. · (b)

1970

• Pub. L. 91–614 substituted "6 months (12 months in the case of estate tax)" for "6 months". · (a)

1969

• Pub. L. 91–172 inserted references to chapter 42. · (b)

1958

• Pub. L. 85–866 inserted provisions allowing Secretary or his delegate to extend time for payment for reasonable period, not exceeding 10 years from date prescribed by section 6151(a), if he finds that payment on date fixed for payment of any installment under section 6166, or any pa… · (a)