26 C.F.R. § 301.6162-1

Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

Last amended: 2016Year: 2026Length: 30 wordsOfficial source

Cite as 26 C.F.R. § 301.6162-1 (2026)

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).
Cross-references to the CFR
1.6162-1
26 C.F.R. § 301.6162-1: Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. | Justis AI