U.S Code last checked for updates: Nov 22, 2024
All TitlesTitle 26Subtitle FChapter 62Subchapter B
§ 6161.
Extension of time for paying tax
(a)
Amount determined by taxpayer on return
(1)
General rule
(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
(2)
Estate tax
(3)
No extension for certain deficiencies
(c)
Claims in cases under title 11 of the United States Code or in receivership proceedings
(d)
Cross references
(1)
Period of limitation
(2)
Security
(3)
Postponement of certain acts
(Aug. 16, 1954, ch. 736, 68A Stat. 762; Pub. L. 85–866, title II, § 206(c), Sept. 2, 1958, 72 Stat. 1684; Pub. L. 91–172, title I, § 101(j)(37), Dec. 30, 1969, 83 Stat. 530; Pub. L. 91–614, title I, § 101(h), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 93–406, title II, § 1016(a)(7), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94–455, title XIII, § 1307(d)(2)(C), title XVI, § 1605(b)(3), title XIX, § 1906(b)(13)(A), title XX, § 2004(c)(1), (2), Oct. 4, 1976, 90 Stat. 1727, 1754, 1834, 1867, 1868; Pub. L. 96–223, title I, § 101(f)(1)(H), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96–589, § 6(i)(8), Dec. 24, 1980, 94 Stat. 3410; Pub. L. 97–34, title IV, § 422(e)(1), Aug. 13, 1981, 95 Stat. 316; Pub. L. 100–418, title I, § 1941(b)(2)(B)(viii), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 107–134, title I, § 112(d)(3), Jan. 23, 2002, 115 Stat. 2435.)
cite as: 26 USC 6161
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