Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads
26 U.S.C. 6162: Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12) , Oct. 4, 1976 , 90 Stat. 1825Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 62-TIME AND PLACE FOR PAYING TAX
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§6162. Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12) , Oct. 4, 1976 , 90 Stat. 1825

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 763, provided for an extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective on first day of month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.