26 CFR § 1.6164-9
Cross references
June 25, 2020
For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph (e) of §301.6601-1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see §1.1502-77(a).
[T.D. 6500, 25 FR 12140, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]
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