26 C.F.R. § 301.6164-1. - § 301.6164-1 Extension of Time for Payment of Taxes by Corporations Expecting Carrybacks.

Current as of May 27, 2026

Section 301.6164-1 - § 301.6164-1 Extension of Time for Payment of Taxes by Corporations Expecting Carrybacks.Section 301.6164-1 - § 301.6164-1 Extension of Time for Payment of Taxes by Corporations Expecting Carrybacks.

Section 301.6163-1 - § 301.6163-1 Extension of Time for Payment of Estate Tax on Value of Reversionary or Remainder Interest in Property.Section 301.6165-1 - § 301.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.

§ 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

For provisions relating to the extension of time for payment of taxes by corporations expecting carrybacks, see §§ 1.6164-1 to 1.6164-9, inclusive, of this chapter (Income Tax Regulations).

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