26 CFR 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks.

Regulations last checked for updates: Dec 18, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025

View all text of Subpart 0 [§ 301.6151-1 - § 301.6166-1]

§ 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks.

For provisions relating to the extension of time for payment of taxes by corporations expecting carrybacks, see §§ 1.6164-1 to 1.6164-9, inclusive, of this chapter (Income Tax Regulations).

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6164-1