Subjgrp 14. Extensions of Time for Payment

• § 1.6161-1 - Extension of time for paying tax or deficiency.
• § 1.6162-1 -
• § 1.6164-1 - Extensions of time for payment of taxes by corporations expecting carrybacks.
• § 1.6164-2 - Amount of tax the time for payment of which may be extended.
• § 1.6164-3 - Computation of the amount of reduction of the tax previously determined.
• § 1.6164-4 - Payment of remainder of tax where extension relates to only part of the tax.
• § 1.6164-5 - Period of extension.
• § 1.6164-6 - Revised statements.
• § 1.6164-7 - Termination by district director.
• § 1.6164-8 - Payments on termination.
• § 1.6164-9 - Cross references.
• § 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended.