
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6162]

 
                     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. 6162. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 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.


                        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.
