Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - TIME AND PLACE FOR PAYING TAX
PLACE AND DUE DATE FOR PAYMENT OF TAX
Section 301.6161-1 - Extension of time for paying tax

26 C.F.R. § 301.6161-1

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Current through September 30, 2024
Section 301.6161-1 - Extension of time for paying tax

For provisions concerning the extension of time for paying a particular tax or for paying an amount determined as a deficiency, see the regulations relating to such tax.

26 C.F.R. §301.6161-1