26 C.F.R. § 301.6165-1. - § 301.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.

Current as of May 27, 2026

Section 301.6165-1 - § 301.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.Section 301.6165-1 - § 301.6165-1 Bonds Where Time to Pay the Tax or Deficiency Has Been Extended.

Section 301.6164-1 - § 301.6164-1 Extension of Time for Payment of Taxes by Corporations Expecting Carrybacks.Section 301.6166-1 - § 301.6166-1 Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business.

§ 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.

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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