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 § 301.6165-1
26 CFR § 301.6165-1
Bonds where time to pay the tax or deficiency has been extended
June 25, 2020
CFR

For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.

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§ 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks
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§ 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business

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