U.S. Code
»
Title 26
» Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 62— TIME AND PLACE FOR PAYING TAX › Subchapter Subchapter B— Extensions of Time for Payment
26 U.S.C. § 6162
Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]