Extensions of Time for Payment

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Extensions of Time for Payment

Sections

• 1.6161-1
  § 1.6161-1 Extension of time for paying tax or deficiency.
• 1.6162-1
  § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
• 1.6164-1
  § 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
• 1.6164-2
  § 1.6164-2 Amount of tax the time for payment of which may be extended.
• 1.6164-3
  § 1.6164-3 Computation of the amount of reduction of the tax previously determined.
• 1.6164-4
  § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
• 1.6164-5
  § 1.6164-5 Period of extension.
• 1.6164-6
  § 1.6164-6 Revised statements.
• 1.6164-7
  § 1.6164-7 Termination by district director.
• 1.6164-8
  § 1.6164-8 Payments on termination.
• 1.6164-9
  § 1.6164-9 Cross references.
• 1.6165-1
  § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.