Source: http://taxtv.com/code/01596-USCODE-2011-title26-subtitleF-chap62-subchapB-sec6161/
Timestamp: 2017-03-27 06:39:11
Document Index: 17548931

Matched Legal Cases: ['§6161', '§6161', '§6161', '§2004', '§2', '§2', '§6161']

IRC §6161. Extension of time for paying tax - TaxTV.com
IRC §6161. Extension of time for paying tax
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for a reasonable period not in excess of 10 years from the date prescribed by section 61 (a) for payment of the tax (or, in the case of an amount referred to in subparagraph (B), if later, not beyond the date which is 12 months after the due date for the last installment).
1988—Subsec. (b)(1). Pub. L. 100–418 substituted “or 44” for “44, or 45” in two places.
Subsec. (c). Pub. L. 96–589 substituted “Claims in cases under title 11 of the United States Code or in receivership proceedings” for “Claims in bankruptcy or receivership proceedings” in heading, and substituted reference to cases under title 11 of the United States Code, for reference to bankruptcy proceedings in text.
Subsec. (a)(2). Pub. L. 94–455, §2004(c)(1), struck out in subpar. (A) “that the payment, on the due date, of” before “any part of the amount”, in subpar. (B) provisions relating to payment, on the date fixed for payment of any installment, and subpar. (C) which related to payment upon notice and demand of a deficiency prorated under the provisions of section 6161, inserted in subpar. (B) “or 6166A” after “section 6166”, substituted in subpar. (B) “under such section” for “the date for payment for which had not arrived”, and inserted in text following subpar. (B) provisions relating to extension of time for payment in the case of an amount referred to in subpar. (B).
1970—Subsec. (a)(1). Pub. L. 91–614 substituted “6 months (12 months in the case of estate tax)” for “6 months”.
1958—Subsec. (a)(2). Pub. L. 85–866 inserted provisions allowing Secretary or his delegate to extend time for payment for reasonable period, not exceeding 10 years from date prescribed by section 61 (a), if he finds that payment on date fixed for payment of any installment under section 6166, or any part of such installment, or payment of any part of a deficiency prorated under section 6166 to installments the date for payment of which had arrived would result in undue hardship.
Section 101(i) of Pub. L. 96–223, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(1) In general.—The amendments made by this section [enacting sections 4986 to 4998, 6050C, 6076, and 7241 of this title and amending this section and sections 164, 6211, 6212, 6213, 6214, 6302, 6344, 6501, 6 1, 6 2, 6601, 6611, 6652, 6653, 6862, 7422, and 7 2 of this title] shall apply to periods after February 29, 1980.
Section 206(f) of Pub. L. 85–866, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [enacting section 6166 of this title and amending this section and sections 6503 and 6601 of this title] shall apply to estates of decedents with respect to which the date for the filing of the estate tax return (including extensions thereof) prescribed by section 6075(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] is after the date of the enactment of this Act [Sept. 2, 1958]; except that (1) section 6166(i) of such Code as added by this section shall apply to estates of decedents dying after August 16, 1954, but only if the date for the filing of the estate tax return (including extensions thereof) expired on or before the date of the enactment of this Act [Sept. 2, 1958], and (2) notwithstanding section 6166(a) of such Code, if an election under such section is required to be made before the sixtieth day after the date of the enactment of this Act [Sept. 2, 1958] such an election shall be considered timely if made on or before such sixtieth day.”
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