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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - TIME AND PLACE FOR PAYING TAX
PLACE AND DUE DATE FOR PAYMENT OF TAX
Section 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks

26 C.F.R. § 301.6164-1

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Current through September 30, 2024
Section 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks

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).

26 C.F.R. §301.6164-1