
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-134 Section 112(d)(3)]
[CITE: 26USC6161]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 62--TIME AND PLACE FOR PAYING TAX
 
              Subchapter B--Extensions of Time for Payment
 
Sec. 6161. Extension of time for paying tax


(a) Amount determined by taxpayer on return

                          (1) General rule

        The Secretary, except as otherwise provided in this title, may 
    extend the time for payment of the amount of the tax shown, or 
    required to be shown, on any return or declaration required under 
    authority of this title (or any installment thereof), for a 
    reasonable period not to exceed 6 months (12 months in the case of 
    estate tax) from the date fixed for payment thereof. Such extension 
    may exceed 6 months in the case of a taxpayer who is abroad.

                           (2) Estate tax

        The Secretary may, for reasonable cause, extend the time for 
    payment of--
            (A) any part of the amount determined by the executor as the 
        tax imposed by chapter 11, or
            (B) any part of any installment under section 6166 
        (including any part of a deficiency prorated to any installment 
        under such section).

    for a reasonable period not in excess of 10 years from the date 
    prescribed by section 6151(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).

(b) Amount determined as deficiency

              (1) Income, gift, and certain other taxes

        Under regulations prescribed by the Secretary, the Secretary may 
    extend the time for the payment of the amount determined as a 
    deficiency of a tax imposed by chapter 1, 12, 41, 42, 43, or 44 for 
    a period not to exceed 18 months from the date fixed for the payment 
    of the deficiency, and in exceptional cases, for a further period 
    not to exceed 12 months. An extension under this paragraph may be 
    granted only where it is shown to the satisfaction of the Secretary 
    that payment of a deficiency upon the date fixed for the payment 
    thereof will result in undue hardship to the taxpayer in the case of 
    a tax imposed by chapter 1, 41, 42, 43, or 44, or to the donor in 
    the case of a tax imposed by chapter 12.

                           (2) Estate tax

        Under regulations prescribed by the Secretary, the Secretary 
    may, for reasonable cause, extend the time for the payment of any 
    deficiency of a tax imposed by chapter 11 for a reasonable period 
    not to exceed 4 years from the date otherwise fixed for the payment 
    of the deficiency.

              (3) No extension for certain deficiencies

        No extension shall be granted under this subsection for any 
    deficiency if the deficiency is due to negligence, to intentional 
    disregard of rules and regulations, or to fraud with intent to evade 
    tax.

(c) Claims in cases under title 11 of the United States Code or in 
        receivership proceedings

    Extensions of time for payment of any portion of a claim for tax 
under chapter 1 or chapter 12, allowed in cases under title 11 of the 
United States Code or in receivership proceedings, which is unpaid, may 
be had in the same manner and subject to the same provisions and 
limitations as provided in subsection (b) in respect of a deficiency in 
such tax.

(d) Cross references

                      (1) Period of limitation

            For extension of the period of limitation in case of an 
        extension under subsection (a)(2) or subsection (b)(2), see 
        section 6503(d).

                            (2) Security

            For authority of the Secretary to require security in case 
        of an extension under subsection (a)(2) or subsection (b), see 
        section 6165.

(Aug. 16, 1954, ch. 736, 68A Stat. 762; Pub. L. 85-866, title II, 
Sec. 206(c), Sept. 2, 1958, 72 Stat. 1684; Pub. L. 91-172, title I, 
Sec. 101(j)(37), Dec. 30, 1969, 83 Stat. 530; Pub. L. 91-614, title I, 
Sec. 101(h), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 93-406, title II, 
Sec. 1016(a)(7), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94-455, title 
XIII, Sec. 1307(d)(2)(C), title XVI, Sec. 1605(b)(3), title XIX, 
Sec. 1906(b)(13)(A), title XX, Sec. 2004(c)(1), (2), Oct. 4, 1976, 90 
Stat. 1727, 1754, 1834, 1867, 1868; Pub. L. 96-223, title I, 
Sec. 101(f)(1)(H), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96-589, 
Sec. 6(i)(8), Dec. 24, 1980, 94 Stat. 3410; Pub. L. 97-34, title IV, 
Sec. 422(e)(1), Aug. 13, 1981, 95 Stat. 316; Pub. L. 100-418, title I, 
Sec. 1941(b)(2)(B)(viii), Aug. 23, 1988, 102 Stat. 1323.)


                               Amendments

    1988--Subsec. (b)(1). Pub. L. 100-418 substituted ``or 44'' for 
``44, or 45'' in two places.
    1981--Subsec. (a)(2)(B). Pub. L. 97-34 struck out reference to 
section 6166A.
    1980--Subsec. (b)(1). Pub. L. 96-223 inserted references to chapter 
45.
    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.
    1976--Subsec. (a)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck 
out ``or his delegate'' after ``Secretary''.
    Subsec. (a)(2). Pub. L. 94-455, Sec. 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).
    Subsec. (b). Pub. L. 94-455, Secs. 1307(d)(2)(C), 1605(b)(3), 
2004(c)(2), among other changes, inserted reference to chapter 41, 
effective on or after Oct. 4, 1976, and reference to chapter 44, 
applicable to taxable years of real estate investment trusts beginning 
after Oct. 4, 1976, and struck out provisions relating to grant of 
extensions with respect to hardships to taxpayers, applicable to the 
estates of decedents dying after Dec. 31, 1976.
    Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    1974--Subsec. (b). Pub. L. 93-406 inserted references to chapter 43.
    1970--Subsec. (a)(1). Pub. L. 91-614 substituted ``6 months (12 
months in the case of estate tax)'' for ``6 months''.
    1969--Subsec. (b). Pub. L. 91-172 inserted references to chapter 42.
    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 6151(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.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                    Effective Date of 1981 Amendment

    Amendment by Pub. L. 97-34 applicable to estates of decedents dying 
after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97-34, set out as 
a note under section 6166 of this title.


                    Effective Date of 1980 Amendments

    Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not 
applicable to proceedings under Title 11, Bankruptcy, commenced before 
Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note 
under section 108 of this title.
    Section 101(i) of Pub. L. 96-223, as amended by Pub. L. 99-514, 
Sec. 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, 
6511, 6512, 6601, 6611, 6652, 6653, 6862, 7422, and 7512 of this title] 
shall apply to periods after February 29, 1980.
    ``(2) Transitional rules.--For the period ending June 30, 1980, the 
Secretary of the Treasury or his delegate shall prescribe rules relating 
to the administration of chapter 45 of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954]. To the extent provided in such rules, such rules 
shall supplement or supplant for such period the administrative 
provisions contained in chapter 45 of such Code (or in so much of 
subtitle F of such Code [section 6001 et seq. of this title] as relates 
to such chapter 45).''


                    Effective Date of 1976 Amendment

    Amendment by section 1307(d)(2)(C) of Pub. L. 94-455 effective on 
and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set 
out as a note under section 501 of this title.
    For effective date of amendment by section 1605(b)(3) of Pub. L. 94-
455, see section 1608(d) of Pub. L. 94-455, set out as a note under 
section 856 of this title.
    Amendment by section 2004(c)(1), (2) of Pub. L. 94-455 applicable to 
estates of decedents dying after Dec. 31, 1976, see section 2004(g) of 
Pub. L. 94-455, set out as an Effective Date note under section 6166 of 
this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable, except as otherwise provided 
in section 1017(c) through (i) of Pub. L. 93-406, for plan years 
beginning after Sept. 2, 1974, but, in the case of plans in existence on 
Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years 
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set 
out as an Effective Date; Transitional Rules note under section 410 of 
this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-614 applicable with respect to decedents 
dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614, set out 
as a note under section 2032 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.


                    Effective Date of 1958 Amendment

    Section 206(f) of Pub. L. 85-866, as amended by Pub. L. 99-514, 
Sec. 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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 2011, 2014, 2056A, 2204, 
6215, 6404, 6503, 6873 of this title.
