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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Time and Place for Paying Tax |
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Place and Due Date for Payment of Tax |
§ 301.6161-1 - Extension of time for paying tax.
Latest version.
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§ 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.