26 C.F.R. § 31.6161(a)(1)-1
Extensions of time for paying tax.
Cite as 26 C.F.R. § 31.6161(a)(1)-1 (2026)
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.
26 C.F.R. § 31.6161(a)(1)-1
Cite as 26 C.F.R. § 31.6161(a)(1)-1 (2026)