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Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter F - Procedure and Administration

Part 301 - Procedure and Administration

SubPart - Time and Place for Paying Tax

Place and Due Date for Payment of Tax

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

Latest version.

§ 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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