EXTENSIONS OF TIME FOR PAYMENT
- Section 1.6161-1 - Extension of time for paying tax or deficiency
- Section 1.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
- Section 1.6164-1 - Extensions of time for payment of taxes by corporations expecting carrybacks
- Section 1.6164-2 - Amount of tax the time for payment of which may be extended
- Section 1.6164-3 - Computation of the amount of reduction of the tax previously determined
- Section 1.6164-4 - Payment of remainder of tax where extension relates to only part of the tax
- Section 1.6164-5 - Period of extension
- Section 1.6164-6 - Revised statements
- Section 1.6164-7 - Termination by district director
- Section 1.6164-8 - Payments on termination
- Section 1.6164-9 - Cross references
- Section 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended