26 C.F.R. § 31.6161(a)(1)-1 Extensions of time for paying tax.
Title 26 - Internal Revenue
No extension of time will be granted for payment of any of the taxes to which the regulations in this part have application.
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
§ 31.6161(a)(1)-1 Extensions of time for paying tax.
