26 C.F.R. § 301.6161-1. - § 301.6161-1 Extension of Time for Paying Tax.

Current as of May 27, 2026

Section 301.6161-1 - § 301.6161-1 Extension of Time for Paying Tax.Section 301.6161-1 - § 301.6161-1 Extension of Time for Paying Tax.

Section 301.6159-1 - § 301.6159-1 Agreements for Payment of Tax Liabilities in Installments.Section 301.6162-1 - § 301.6162-1 Extension of Time for Payment of Tax on Gain Attributable to Liquidation of Personal Holding Companies.

§ 301.6161-1 Extension of time for paying tax.

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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