1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i1
  6. subjgrp 55
  7. § 301.6162-1

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

§ 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see § 1.6162-1 of this chapter (Income Tax Regulations).

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 301.6162-1