26 C.F.R. § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
Title 26 - Internal Revenue
For provisions relating to the extension of time for payment of tax on gain attributable to liquidation of personal holding companies, see §1.6162–1 of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
§ 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
