26 C.F.R. § 301.6161-1

Extension of time for paying tax.

Last amended: 2016Year: 2026Length: 28 wordsOfficial source

Cite as 26 C.F.R. § 301.6161-1 (2026)

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.
26 C.F.R. § 301.6161-1: Extension of time for paying tax. | Justis AI