26 C.F.R. § 1.6164-9. - § 1.6164-9 Cross References.

Current as of January 1, 1970

Section 1.6164-9 - § 1.6164-9 Cross References.Section 1.6164-9 - § 1.6164-9 Cross References.

Section 1.6164-8 - § 1.6164-8 Payments on Termination.Section 1.6165-1 - § 1.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.

§ 1.6164-9 Cross references.

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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