26 U.S.C. § 6162
Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
This provision is no longer in force
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 Repeal
Repeal effective on first day of month which begins more than 90 days after , 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.