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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 62
TIME AND PLACE FOR PAYING TAX
Chapter 62. TIME AND PLACE FOR PAYING TAX
SUBCHAPTER
A
[§ 6151 - § 6159]
- Place and Due Date for Payment of Tax
SUBCHAPTER
B
[§ 6161 - § 6167]
- Extensions of Time for Payment