1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Time and Place for Paying Tax
  6. Topic - Place and Due Date for Payment of Tax
  7. 26 CFR § 301.6161-1
26 CFR § 301.6161-1
Extension of time for paying tax
June 25, 2020
CFR

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.

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§ 301.6159-1 Agreements for payment of tax liabilities in installments
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§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies

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