26 USC § 6162 - Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
---
identifier: "/us/usc/t26/s6162"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6162 - Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6162"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]"
chapter_number: 62
chapter_name: "TIME AND PLACE FOR PAYING TAX"
subchapter_number: "B"
subchapter_name: "Extensions of Time for Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6162. Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
Section, , , 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 Repeal
Repeal effective on first day of month which begins more than 90 days after , see , set out as an Effective Date of 1976 Amendment note under .