26 U.S.C. Chapter 62 — TIME AND PLACE FOR PAYING TAX

• § 6151— Time and place for paying tax shown on returns
• § 6155— Payment on notice and demand
• § 6157— Payment of Federal unemployment tax on quarterly or other time period basis
• § 6159— Agreements for payment of tax liability in installments
• § 6161— Extension of time for paying tax
• § 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
• § 6167— Extension of time for payment of tax attributable to recovery of foreign expropriation losses