Title 26, Chapter 62 — Time and Place for Paying Tax

Time and place for paying tax shown on returns

Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]

Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]

Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]

Payment on notice and demand

Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]

Payment of Federal unemployment tax on quarterly or other time period basis

Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]

Agreements for payment of tax liability in installments

Extension of time for paying tax

Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]

Extension of time for payment of estate tax on value of reversionary or remainder interest in property

Extension of time for payment of taxes by corporations expecting carrybacks

Bonds where time to pay tax or deficiency has been extended

Extension of time for payment of estate tax where estate consists largely of interest in closely held business

Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

Extension of time for payment of tax attributable to recovery of foreign expropriation losses