---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch62/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Extensions of Time for Payment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch62-schB"
sections_count: 8
---

# Subchapter B — Extensions of Time for Payment

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 62 — Time and Place for Paying Tax

## Sections

- [§6161. Extension of time for paying tax](/usc/26/6161.md)
- [§6162. Repealed.](/usc/26/6162.md)
- [§6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property](/usc/26/6163.md)
- [§6164. Extension of time for payment of taxes by corporations expecting carrybacks](/usc/26/6164.md)
- [§6165. Bonds where time to pay tax or deficiency has been extended](/usc/26/6165.md)
- [§6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business](/usc/26/6166.md)
- [§6166A. Repealed.](/usc/26/6166A.md)
- [§6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses](/usc/26/6167.md)