26 C.F.R. § 301.6164-1

Extension of time for payment of taxes by corporations expecting carrybacks.

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

Cite as 26 C.F.R. § 301.6164-1 (2026)

For provisions relating to the extension of time for payment of taxes by corporations expecting carrybacks, see §§ 1.6164-1 to 1.6164-9, inclusive, of this chapter (Income Tax Regulations).
Cross-references to the CFR
1.6164-1
26 C.F.R. § 301.6164-1: Extension of time for payment of taxes by corporations expecting carrybacks. | Justis AI