1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i1
  6. subjgrp 55
  7. § 301.6161-1

View all text of Subjgrp 55 [§ 301.6151-1 - § 301.6166-1]

§ 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.

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6161-1