§6162 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
2 cases·2 cited
Statute Text — 26 U.S.C. §6162
[§ 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 Repealed.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 RepealRepeal 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
- Treas. Reg. §Treas. Reg. §1.6162-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.6162-1(b) Requirement of bond.
- Treas. Reg. §Treas. Reg. §301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
2 Citing Cases
United States v. Richard Stadtmauer
United States v. Richard Stadtmauer