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26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Time and Place for Paying Tax›Place and Due Date for Payment of Tax

§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation…

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

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).

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▸Contents — 26 CFR Part 301 Procedure and Administration - complete
26 CFR Part 301 Procedure and Administration - complete

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