26 C.F.R. § 301.6162-1. - § 301.6162-1 Extension of Time for Payment of Tax on Gain Attributable to Liquidation of Personal Holding Companies.

Current as of May 27, 2026

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

Section 301.6161-1 - § 301.6161-1 Extension of Time for Paying Tax.Section 301.6163-1 - § 301.6163-1 Extension of Time for Payment of Estate Tax on Value of Reversionary or Remainder Interest in Property.

§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see § 1.6162-1 of this chapter (Income Tax Regulations).

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