Structure US Code
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
§ 6161. Extension of time for paying tax
§ 6164. Extension of time for payment of taxes by corporations expecting carrybacks
§ 6165. Bonds where time to pay tax or deficiency has been extended