Extensions of Time for Payment
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.6161-1 Extension of time for paying tax or deficiency.
- § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of…
- § 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
- § 1.6164-2 Amount of tax the time for payment of which may be extended.
- § 1.6164-3 Computation of the amount of reduction of the tax previously determined.
- § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
- § 1.6164-5 Period of extension.
- § 1.6164-6 Revised statements.
- § 1.6164-7 Termination by district director.
- § 1.6164-8 Payments on termination.
- § 1.6164-9 Cross references.
- § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
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