Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6164
Timestamp: 2020-08-11 19:00:30
Document Index: 769544099

Matched Legal Cases: ['§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164', '§ 6164']

Internal Revenue Code, § 6164. Extension Of Time For Payment Of Taxes By Corporations Expecting Carrybacks
I.R.C. § 6164(a) In General —
I.R.C. § 6164(b) Contents Of Statement —
I.R.C. § 6164(b)(1) —
I.R.C. § 6164(b)(2) —
I.R.C. § 6164(b)(3) —
I.R.C. § 6164(b)(4) —
I.R.C. § 6164(b)(5) —
I.R.C. § 6164(c) Amount To Which Extension Relates And Installment Payments —
I.R.C. § 6164(d) Period Of Extension —
I.R.C. § 6164(d)(1) —
I.R.C. § 6164(d)(2) —
I.R.C. § 6164(e) Revised Statements —
I.R.C. § 6164(f) Termination —
I.R.C. § 6164(g) Payments On Termination —
I.R.C. § 6164(g)(1) —
I.R.C. § 6164(g)(2) —
I.R.C. § 6164(h) Jeopardy —
I.R.C. § 6164(i) Consolidated Returns —
(Aug. 16, 1954, ch. 736, 68A Stat. 764 ; Sept. 2, 1958, Pub. L. 85-866, title I, 89(b), 72 Stat. 1665; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Sept. 3, 1982, Pub. L. 97-248, title II, 234(b)(2)(C), 96 Stat. 503.)
1982--Subsec. (c). Pub. L. 97-248, 234(b)(2)(C)(i), substituted “shall be the date on which payment would have been required if such remainder had been the tax” for “shall be considered to be the dates on which payments would have been required if such remainder had been the tax and the taxpayer had elected to pay the tax in installments as provided in section 6152” in last sentence.
Subsec. (g)(2). Pub. L. 97-248, 234(b)(2)(C)(ii), substituted “date on which payment would have been required if there had been no extension with respect to such amount” for “dates on which payments would have been required if there had been no extension with respect to such amount and the taxpayer had elected to pay the tax in installments as provided in section 6152”.
1976--Subsecs. (a), (b), (d), (f), (h), (i). Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
1958--Subsec. (d)(2). Pub. L. 85-866 inserted “certified mail or” before “registered mail”.