StacksVerified U.S. regulatory reference

26 CFR §301.6162-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see § 1.6162-1 of this chapter (Income Tax Regulations).