Time and Place for Paying Tax›Place and Due Date for Payment of Tax
§ 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
For provisions concerning bonds where time to pay a tax or deficiency has been extended, see the regulations relating to the particular tax.
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