26 CFR 31.6161 - Extensions of time for paying tax.

Regulations last checked for updates: Mar 09, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

§ 31.6161(a)(1)-1 - Extensions of time for paying tax.

No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.

authority: 26 U.S.C. 7805.

source: T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 31.6161