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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 62 — Time and Place for Paying Tax
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Ch. 61
Information and Returns
Ch. 63
Assessment
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Chapter 62 — Time and Place for Paying Tax
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Subch. A
Place and Due Date for Payment of Tax
§§6151 to 6159
Subch. B
Extensions of Time for Payment
§§6161 to 6167
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Ch. 61
Information and Returns
Ch. 63
Assessment
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