Subchapter B. Extensions of Time for Payment

• § 6161 - Extension of time for paying tax
• § 6162 - Repealed.
• § 6163 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property
• § 6164 - Extension of time for payment of taxes by corporations expecting carrybacks
• § 6165 - Bonds where time to pay tax or deficiency has been extended
• § 6166 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• § 6166A - Repealed.
• § 6167 - Extension of time for payment of tax attributable to recovery of foreign expropriation losses