Extensions of Time for Payment

In Legislation

The current, permanent, in-force federal laws regulating extensions of time for payment are compiled in the United States Code under Title 26, Subtitle F, Chapter 62, Subchapter B. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including extensions of time for payment) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Procedure of the US Code, including extensions of time for payment) by chapter and subchapter.