StacksVerified U.S. regulatory reference

26 CFR §301.6164-1

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 taxes by corporations expecting carrybacks, see §§ 1.6164-1 to 1.6164-9, inclusive, of this chapter (Income Tax Regulations).