26 C.F.R. § 301.6161-1 Extension of time for paying tax.
Title 26 - Internal Revenue
For provisions concerning the extension of time for paying a particular tax or for paying an amount determined as a deficiency, see the regulations relating to such tax.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
§ 301.6161-1 Extension of time for paying tax.
